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The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 PART 5 — INTERPRETATION

12–132 provisions

Definition of “provisions”

12

Schedule 7 to these Regulations defines “provisions” for the purpose 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) section 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.

General interpretation

13

Schedule 8 to these Regulations contains general definitions for the purposes of these Regulations.

Back to The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 — full text

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