Version Superseded: 07/04/2005
Point in time view as at 22/07/2004.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: References to amounts recognised in profit and loss account.
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 ”.
(3)After paragraph (b) insert— “ other than an amount recognised for accounting purposes by way of correction of a fundamental error. ”.
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