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Part 1 FORM AND CONTENT OF COMPANIES ACT GROUP ACCOUNTSC1

United Kingdom

  1. 1General rules
  2. 2Paragraph 2
  3. 3Paragraph 3
  4. 4Paragraph 4
  5. 5Paragraph 5
  6. 6Elimination of group transactions
  7. 7Acquisition and merger accounting
  8. 8Paragraph 8
  9. 9Paragraph 9
  10. 10Paragraph 10
  11. 11Paragraph 11
  12. 12Paragraph 12
  13. 13Paragraph 13
  14. 14Paragraph 14
  15. 15Paragraph 15
  16. 16Paragraph 16
  17. 16AParagraph 16A
  18. 17Non-controlling interests
  19. 18Joint ventures
  20. 19Associated undertakings
  21. 20Paragraph 20
  22. 20ADeferred tax balances
  23. 20BRelated Party Transactions

Annotations

Modifications

C1

Sch. 6 Pt. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 6(2), Sch. 4 Pt. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 43)