UK Statutory Instrument SI 1991/2705 United Kingdom

The Companies Act 1985 (Bank Accounts) Regulations 1991

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader14

Other Acts binding the same actors

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Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. 1 para. 7 sch. 1 para. 7 Regulated
  • Append subsidiary accounts to group accounts for banking groups with rescue credit institutionsTrader
31 other provisions — procedural and definitional
sch. 1 sch. 1
sch. 1 para. 1 sch. 1 para. 1
sch. 1 para. 16 sch. 1 para. 16
s.001 Citation and interpretation
s.001 (1) Subject to the following provisions of this Part of... (opens in a new tab)
s.002 (1) Where in accordance with paragraph 1 a company’s profit... (opens in a new tab)
s.003 Amendments of sections
s.003 (1) Any item required in accordance with paragraph 1 to... (opens in a new tab)
s.004 Section 255C of the 1985 Act is amended:
s.004 (1) In respect of every item shown in the balance... (opens in a new tab)
s.005 Insertion of new Schedule
s.005 (1) Subject to the following provisions of this paragraph and... (opens in a new tab)
s.006 Other amendments
s.006 (1) Assets shall be shown under the relevant balance sheet... (opens in a new tab)
s.007 The 1985 Act shall be further amended in accordance with...
s.007 Assets acquired in the name of and on behalf of... (opens in a new tab)
s.008 In section 32 of the Housing Subsidies Act 1967 (Interpretation),...
s.008 Every profit and loss account of a company shall show... (opens in a new tab)
s.009 Transitional provisions
s.009 (1) References in this Part of this Schedule to the... (opens in a new tab)
s.010 Tangible fixed assets (8) (opens in a new tab)
s.011 Revaluation reserve (opens in a new tab)
s.012 Customer accounts (Liabilities item 2) This item shall comprise all... (opens in a new tab)
s.013 Amounts written off fixed asset investments (11) (opens in a new tab)
s.014 Adjustments to amounts written off fixed asset investments (12) (opens in a new tab)
s.015 Other taxes not shown under the preceding items (opens in a new tab)
s.016 Subject to paragraph 22 below, the amounts to be included... (opens in a new tab)
s.017 The company shall be presumed to be carrying on business... (opens in a new tab)
s.022 If it appears to the directors of a company that... (opens in a new tab)
s.023 Subject to paragraphs 39 to 44 of this Part of... (opens in a new tab)
s.024 s.24 (opens in a new tab)
Schedules

Schedules

13 of 70 shown
s.sch001 Schedule 1 para.35 Regulated
  • Write off debt discount asset over the loan's lifeTrader
s.sch001 Schedule 1 para.48 Regulated
  • State your accounting policies in the financial statementsTrader
s.sch001 If the company has allotted any shares during the financial... Regulated
  • Disclose share allotment details in annual accountsTrader
s.sch001 (1) With respect to any contingent right to the allotment... Regulated
  • Disclose details of any share option or allotment rights in your accountsTrader
s.sch001 (1) If the company has issued any debentures during the... Regulated
  • Disclose debenture issues in annual accountsTrader
s.sch001 Schedule 1 para.55 Regulated
  • Disclose fixed asset movements and depreciation in your balance sheetTrader
s.sch001 here any fixed assets of the company (other than listed... Regulated
  • Disclose revaluation details for fixed assets in balance sheet notesTrader
s.sch001 Schedule 1 para.61 Regulated
  • Disclose loans and advances by repayment period in accountsTrader
s.sch001 Schedule 1 para.62 Regulated
  • Disclose debt securities due within one yearTrader
s.sch001 Schedule 1 para.64 Regulated
  • Disclose arrears of fixed cumulative dividends in accountsTrader
s.sch001 Schedule 1 para.73 Regulated
  • Disclose asset cost determinations, financial assistance loans, and dividend recommendationsTrader
s.sch001 Schedule 1 para.76 Regulated
  • Disclose income by geographical market in annual accountsTrader
s.sch001 Schedule 1 para.78 Regulated
  • Disclose management and agency services if material to your businessTrader
57 other schedules
s.sch001 In the case of any fixed asset which has a...
s.sch001 (1) Where a fixed asset investment of a description falling...
s.sch001 Schedule 1 para.27
s.sch001 Schedule 1 para.28
s.sch001 Schedule 1 para.29
s.sch001 Schedule 1 para.30
s.sch001 Schedule 1 para.31
s.sch001 The amount to be included in respect of loans and...
s.sch001 (1) If the net realisable value of any asset referred...
s.sch001 (1) Subject to paragraph 33 above, the amount to be...
s.sch001 Schedule 1 para.36
s.sch001 (1) Subject to the qualification mentioned below, the cost of...
s.sch001 Schedule 1 para.38
s.sch001 (1) The rules set out in paragraphs 24 to 38...
s.sch001 Subject to paragraphs 42 to 44, the amounts to be...
s.sch001 (1) Intangible fixed assets, other than goodwill, may be included...
s.sch001 (1) Where the value of any asset of a company...
s.sch001 (1) This paragraph applies where the amounts to be included...
s.sch001 (1) With respect to any determination of the value of...
s.sch001 (1) Subject to the following sub-paragraphs, amounts to be included...
s.sch001 (1) Subject to sub-paragraph (2), any difference between the amount...
s.sch001 (1) Any information required in the case of a company...
s.sch001 It shall be stated whether the accounts have been prepared...
s.sch001 Schedule 1 para.50
s.sch001 Schedule 1 para.51
s.sch001 n relation to any amount which is included under Assets...
s.sch001 here shall be disclosed separately the amount of:
s.sch001 Schedule 1 para.59
s.sch001 Schedule 1 para.60
s.sch001 Schedule 1 para.63
s.sch001 Schedule 1 para.65
s.sch001 Schedule 1 para.66
s.sch001 Schedule 1 para.67
s.sch001 Schedule 1 para.68
s.sch001 Schedule 1 para.69
s.sch001 Schedule 1 para.70
s.sch001 Schedule 1 para.71
s.sch001 Schedule 1 para.72
s.sch001 Schedule 1 para.74
s.sch001 Schedule 1 para.75
s.sch001 Schedule 1 para.77
s.sch001 Schedule 1 para.79
s.sch001 Schedule 1 para.80
s.sch001 Schedule 1 para.81
s.sch001 Schedule 1 para.82
s.sch001 Schedule 1 para.83
s.sch001 Schedule 1 para.84
s.sch001 Schedule 1 para.85
s.sch001 Schedule 1 para.86
s.sch001 Schedule 1 para.87
s.sch002 Section 254(3) of the 1985 Act is amended by the...
s.sch002 Section 260(6) of the 1985 Act is amended by the...
s.sch002 The index of defined expressions set out in section 262A...
s.sch002 Parts I and II of Schedule 9 to the 1985...
s.sch002 Schedule 10 to the 1985 Act (Directors' Report where Accounts...
s.sch003 (1) Schedule 11 (Modifications of Part VIII where Company’s Accounts...
s.sch003 In Schedule 22 (provisions applying to unregistered companies), in the...

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