xmlns:atom="http://www.w3.org/2005/Atom"
24. In section 268(2)(aa) (realised profits of insurance company with long term business)(1)–
(a)after “balance sheet is” insert–
“(i)in the case of Companies Act individual accounts,”;
(b)at the end insert —
“and
(ii)in the case of IAS individual accounts, to that part of the balance sheet which represents accumulated profit or loss,”.