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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 June 2009 - onwards
Version 3 of 3

Regulation 12 Definition of "provisions"

Schedule 9 to these Regulations defines "provisions" for the purposes of these Regulations and for the purposes of -

(a) section 677(3)(a) (Companies Act accounts: relevant provisions for purposes of financial assistance) in Part 18 of the 2006 Act,

(b) section 712(2)(b)(i) (Companies Act accounts: relevant provisions to determine available profits for redemption or purchase by private company out of capital) in that Part,

(c) sections 831(3)(a) (Companies Act accounts: net asset restriction on public company distributions), 832(4)(a) (Companies Act accounts: investment companies distributions) and 836(1)(b)(i) (Companies Act accounts: relevant provisions for distribution purposes) in Part 23 of that Act, and

(d) section 841(2)(a) (Companies Act accounts: provisions to be treated as realised losses) in that Part.