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The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996

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11.—(1) Paragraph 53 (separate statement of certain items of income and expenditure)(1) is amended as follows.

(2) In sub-paragraph (2)(a) the words from “and loans” to “that period” are hereby repealed.

(3) Sub-paragraphs (3) to (6) are hereby repealed.

(1)

Paragraph 53 was amended by sections 4(2) and 212 of, and paragraph 2 of Schedule 1 and Schedule 24 to, the Companies Act 1989.

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