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Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- SCHEDULE 4
- PART V
- Paragraph 72
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This is the original version (as it was originally enacted).
72(1)Any distribution made by an investment company which reduces the amount of its net assets to less than the aggregate of its called-up share capital and undistributable reserves shall be disclosed in a note to the company's accounts.
(2)For purposes of this paragraph, a company's net assets are the aggregate of its assets less the aggregate of its liabilities (including any provision for liabilities or charges within paragraph 89); and " undistributable reserves" has the meaning given by section 264 (3) of this Act.
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