Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 10 U.K. Amendment of enactments that operate by reference to accounting practice

Part 3 U.K. Intangible fixed assets

References to amounts recognised in profit and loss account U.K.

73 (1) In Part 15 of that Schedule (interpretation) paragraph 134(a) (references to amounts recognised in profit and loss account) is amended as follows. U.K.

(2) After “statement of total recognised gains and losses” insert “ , statement of changes in equity ”.

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 10 para. 73(3) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 2(7)