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- Point in Time (01/02/1991)
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Version Superseded: 02/12/1991
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There are currently no known outstanding effects for the Companies Act 1985, Section 262A.
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The following Table shows the provisions of this Part defining or otherwise explaining expressions used in this Part (other than expressions used only in the same section or paragraph)—
accounting reference date and accounting reference period | section 224 |
accounting standards and applicable accounting standards | section 256 |
annual accounts (generally) | section 262(1) |
(includes notes to the accounts) | section 261(2) |
annual report | section 262(1) |
associated undertaking (in Schedule 4A) | paragraph 20 of that Schedule |
balance sheet (includes notes) | section 261(2) |
balance sheet date | section 262(1) |
banking group | section 255A(3) |
capitalisation (in relation to work or costs) | section 262(1) |
credit institution | section 262(1) |
current assets | section 262(1) |
fellow subsidiary undertaking | section 259(4) |
financial year | section 223 |
fixed assets | section 262(1) |
group | section 262(1) |
group undertaking | section 259(5) |
historical cost accounting rules (in Schedule 4) | paragraph 29 of that Schedule |
included in the consolidation and related expressions | section 262(1) |
individual accounts | section 262(1) |
insurance group | section 255A(4) |
land of freehold tenure and land of leasehold tenure (in relation to Scotland)— in Schedule 4 | paragraph 93 of that Schedule |
—in Schedule 9 | paragraph 36 of that Schedule |
lease, long lease and short lease— in Schedule 4 | paragraph 83 of that Schedule |
—in Schedule 9 | paragraph 34 of that Schedule |
listed investment—in Schedule 4 | paragraph 84 of that Schedule |
—in Schedule 9 | paragraph 33 of that Schedule |
notes to the accounts | section 261(1) |
parent undertaking (and parent company) | section 258 and Schedule 10A |
participating interest | section 260 |
pension costs (in Schedule 4) | paragraph 94(2) and (3) of that Schedule |
period allowed for laying and delivering accounts and reports | section 244 |
profit and loss account(includes notes) | section 261(2) |
(in relation to a company not trading for profit) | section 262(2) |
provision—in Schedule 4 | paragraphs 88 and 89 of that Schedule |
—in Schedule 9 | paragraph 32 of that Schedule |
purchase price | section 262(1) |
qualified | section 262(1) |
realised losses and realised profits | section 262(3) |
reserve (in Schedule 9) | paragraph 32 of that Schedule |
shares | section 259(2) |
social security costs (in Schedule 4) | paragraph 94(1) and (3) of that Schedule |
special provisions for banking and insurance companies and groups | sections 255 and 255A |
subsidiary undertaking | section 258 and Schedule 10A |
true and fair view | section 262(1) |
turnover | section 262(1) |
undertaking and related expressions | section 259(1) to (3)] |
Textual Amendments
F1New ss. 259–262A inserted (subject to the saving and transitional provisions in S.I. 1990/355, arts. 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 1, 22, 213(2) as part of the text inserted in place of ss. 221–262 (as mentioned in s. 1(a) of the 1989 Act)
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