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Broadcasting Act 1996
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- 1996 c. 55
- SCHEDULE 6
- Statutory accounts
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- specified provision(s) amendment to earlier commencing SI 2003/3142 art. 4 Sch. 2 by S.I. 2004/545 art. 2
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- Act amendment to earlier affecting provision SI 2003/3193 by S.I. 2004/309 art. 2(1) Sch. Pt. 1
- Act amendment to earlier affecting provision SI 2003/3203 by S.I. 2004/308 art. 6(2) Sch. 2
- Act extended (with modifications) by S.I. 2003/3192 art. 2 Sch. 1
- Act extended (with modifications) by S.I. 2003/3193 art. 2 Sch. 1
- Act extended (with modifications) by S.I. 2003/3203 art. 2(d) Sch. 1
- Act power to modify conferred by 2003 c. 21 s. 407
Commencement Orders yet to be applied to the Broadcasting Act 1996
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Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/766 art. 2 Sch. commences (2002 c. 40)
- S.I. 2003/1900 art. 2 Sch. 1 2 commences (2003 c. 21)
- S.I. 2003/3142 art. 2-4 Sch. 1 2 commences (2003 c. 21)
Statutory accountsE+W+S+N.I.
2(1)The following provisions of this paragraph shall have effect for the purposes of any statutory accounts of a successor company.E+W+S+N.I.
(2)The vesting in the company effected by any preparatory scheme shall be taken—
(a)to have been effected immediately after the end of the last financial year of the BBC to end before the coming into force of the scheme, and
(b)to have been a vesting of such property, rights and liabilities as are determined by or under the scheme.
(3)The value of any asset and the amount of any liability which is taken by virtue of sub-paragraph (2) to have been vested in the company shall be taken to have been—
(a)in the case where the value or amount is determined by or under the preparatory scheme, that value or amount, and
(b)in any other case, the value or amount assigned to the asset or liability for the purposes of the Account or Accounts prepared by the BBC for the purposes of Article 18(2) of the Charter in respect of their last financial year to end before the day on which the preparatory scheme comes into force.
(4)If an Account or Accounts are prepared by the BBC for the purposes of Article 18(2) of the Charter in respect of the residual part of a financial year, that residual part shall be treated as a financial year of the BBC for the purposes of sub-paragraph (3).
(5)In this paragraph “statutory accounts”, in relation to a company, means any accounts of that company prepared for the purposes of any provision of the M1Companies Act 1985 (including group accounts).
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