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The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996

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  1. Introductory Text

  2. 1.Citation, interpretation and commencement

  3. 2.Amendment of section 224

  4. 3.Amendment of section 225

  5. 4.Amendment of section 228

  6. 5.Amendment of section 234

  7. 6.Amendment of section 237

  8. 7.Amendment of section 246

  9. 8.Amendment of section 247

  10. 9.Amendment of section 248

  11. 10.Amendment of section 249B

  12. 11.Amendment of section 250

  13. 12.Amendment of sections 262 and 262A

  14. 13.Amendment of section 268

  15. 14.Amendment of Schedules

  16. 15.Minor and consequential amendments

  17. 16.Application and transitional provisions

  18. Signature

  19. SCHEDULES

    1. SCHEDULE 1

      FORM AND CONTENT OF COMPANY ACCOUNTS

      1. 1.Schedule 4 to the 1985 Act (form and content of...

      2. 2.In paragraph 3(7) (aggregate amount of dividends to be shown...

      3. 3.In note (13) of the notes on the balance sheet...

      4. 4.(1) Paragraph 34 (revaluation reserve) is amended as follows.

      5. 5.Sub-paragraph (a) of paragraph 39 (statement in notes to accounts...

      6. 6.In paragraph 41 (information in notes to accounts about debentures...

      7. 7.In paragraph 45(1) (information in notes to accounts about investments),...

      8. 8.For sub-paragraph (1) of paragraph 48 (statement in notes to...

      9. 9.In paragraph 50(3) (statement in notes to accounts of amounts...

      10. 10.Paragraph 51(3) (statement in notes to accounts of aggregate amount...

      11. 11.(1) Paragraph 53 (separate statement of certain items of income...

      12. 12.Paragraph 54(1) (statement in notes to accounts of basis on...

      13. 13.(1) Paragraph 55 (particulars of turnover) is amended as follows....

      14. 14.(1) Paragraph 56 (particulars of staff) is amended as follows....

      15. 15.Paragraph 59 (dealings with or interests in group undertakings) is...

      16. 16.(1) Paragraph 94 (staff costs) is amended as follows.

    2. SCHEDULE 2

      FORM AND CONTENT OF GROUP ACCOUNTS

      1. 1.Schedule 4A to the 1985 Act (form and content of...

      2. 2.In paragraph 1(1) (group accounts to comply with provisions of...

      3. 3.In paragraph 2(2) (composition of group accounts where financial year...

      4. 4.(1) Paragraph 13 (information about acquisitions in notes to group...

      5. 5.At the end of paragraph 14(1) (statement in notes to...

    3. SCHEDULE 3

      DISCLOSURE OF INFORMATION: RELATED UNDERTAKINGS

      1. 1.Schedule 5 to the 1985 Act (disclosure of information: related...

      2. 2.Paragraph 1(3)(b) (information in notes to accounts of company not...

      3. 3.In paragraph 3 (financial information about subsidiary undertakings) after sub-paragraph...

      4. 4.For paragraph 4 (financial years of subsidiary undertakings) substitute— Where— (a) disclosure is made under paragraph 3(1) with respect...

      5. 5.Paragraph 5 (further information about subsidiary undertakings) is hereby repealed....

      6. 6.(1) Paragraph 6 (shares and debentures of company held by...

      7. 7.In paragraph 7(2) (definition of when a holding is significant...

      8. 8.Paragraph 8(2)(b) (information in notes to accounts of company not...

      9. 9.In paragraph 9(1) omit from the beginning to “shares in...

      10. 10.Paragraph 10 (arrangements attracting merger relief) is hereby repealed.

      11. 11.Paragraph 11(3)(b) (information in notes to accounts of company not...

      12. 12.Paragraph 12(3)(b) (information in notes to accounts of company not...

      13. 13.In paragraph 13(2) (constructions of references to shares held by...

      14. 14.Paragraph 15(3)(b) (information in notes to accounts of company required...

      15. 15.Paragraph 18 (further information about subsidiary undertakings excluded from consolidation)...

      16. 16.Paragraph 19 (financial years of subsidiary undertakings) is hereby repealed....

      17. 17.(1) Paragraph 20 (shares and debentures of company held by...

      18. 18.Paragraph 22(3)(b) (information in notes to accounts of company required...

      19. 19.In paragraphs 23(2) and 26(2) (definition of when a holding...

      20. 20.Paragraph 24(2)(b) (information in notes to accounts of company required...

      21. 21.In paragraphs 25(1) and 28(1) omit from the beginning to...

      22. 22.Paragraph 27(2)(b) (information in notes to accounts of company required...

      23. 23.Paragraph 29 (arrangements attracting merger relief) is hereby repealed.

      24. 24.Paragraph 30(3)(b) (information in notes to accounts of company required...

      25. 25.Paragraph 31(3)(b) (information in notes to accounts of company required...

    4. SCHEDULE 4

      FORM AND CONTENT OF ACCOUNTS OF BANKING COMPANIES AND GROUPS

      1. 1.Part I of Schedule 9 to the 1985 Act (form...

      2. 2.In paragraph 8 (aggregate amount of dividends to be shown...

      3. 3.(1) Paragraph 44 (revaluation reserve) is amended as follows.

      4. 4.In paragraph 47(1) (information to be given by way of...

      5. 5.Sub-paragraph (a) of paragraph 52 (statement in notes to accounts...

      6. 6.In paragraph 54 (information in notes to accounts about debentures...

      7. 7.In paragraph 66(1) (statement in notes to accounts of amounts...

      8. 8.In paragraph 68(1) (information in notes to accounts about transferable...

      9. 9.Paragraph 73(3) (statement in notes to accounts of aggregate amount...

      10. 10.Paragraph 74 (separate statement of certain items of income and...

      11. 11.Paragraph 75(1) (statement in notes to accounts of basis on...

      12. 12.(1) Paragraph 77 (particulars of staff) is amended as follows....

      13. 13.(1) Paragraph 87 (staff costs) is amended as follows.

    5. SCHEDULE 5

      FORM AND CONTENT OF ACCOUNTS OF INSURANCE COMPANIES AND GROUPS

      1. 1.Part I of Schedule 9A to the 1985 Act (form...

      2. 2.In paragraph 5 (aggregate amount of dividends to be shown...

      3. 3.In the profit and loss account format set out in...

      4. 4.Paragraph 21 (valuation method to be applied to investments) is...

      5. 5.(1) Paragraph 29 (revaluation reserve) is amended as follows.

      6. 6.For paragraph 54 (preliminary matters concerning notes to accounts) substitute—...

      7. 7.Sub-paragraph (a) of paragraph 59 (statement in notes to accounts...

      8. 8.In paragraph 61 (information in notes to accounts about debentures...

      9. 9.In paragraph 65 (information in notes to accounts about investments),...

      10. 10.In sub-paragraph (1) of paragraph 66 (reserves and provisions) for...

      11. 11.For sub-paragraph (1) of paragraph 68 (statement in notes to...

      12. 12.In paragraph 70(3) (statement in notes to accounts of amounts...

      13. 13.Paragraph 71 (dealings with or interests in group undertakings) is...

      14. 14.Paragraph 72(3) (statement in notes to accounts of aggregate amount...

      15. 15.(1) Paragraph 73 (separate statement of certain items of income...

      16. 16.Paragraph 74(1) (statement in notes to accounts of basis on...

      17. 17.(1) Paragraph 79 (particulars of staff) is amended as follows....

      18. 18.In sub-paragraph (c) of paragraph 84 (provisions) for “provisions for...

      19. 19.(1) Paragraph 86 (staff costs) is amended as follows.

    6. SCHEDULE 6

      MODIFICATIONS OF PART VIII OF THE 1985 ACT WHERE COMPANY'S ACCOUNTS PREPARED IN ACCORDANCE WITH SPECIAL PROVISIONS FOR INSURANCE COMPANIES

      1. 1.Schedule 11 (modifications of Part VIII where company’s accounts prepared...

      2. 2.For paragraph 7 (modification of section 264(2)) substitute — Section 264(2) shall apply as if for the words in...

      3. 3.For paragraph 9 (modification of sections 270(2) and 275) substitute—...

  20. Explanatory Note

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