The Companies (Amendment) Act 1986 is amended as follows:
(i) in subsection (1), by substituting the following for all the words from “Subject to subsection (2) of this section,” down to and including “any such balance sheet or profit and loss account:”:
“Companies Act individual accounts, including a balance sheet and profit and loss account, prepared in accordance with section 149 of the Principal Act shall comply with the following requirements:”,
and
(ii) by deleting subsections (2) and (3),
(i) in subsection (1), by substituting “Where the directors of a company prepare Companies Act individual accounts and subject to this section,” for “Subject to the provisions of this section,”, and
(ii) by substituting the following for subsection (15):
“(15) The notes to the profit and loss account of a company shall show -
(a) dividends paid (other than dividends for which a liability existed at the immediately preceding balance she
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