reg 12 Definition of “provisions”
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.