Finance Act 2005 (c. 7)

SCHEDULES

SCHEDULE 4 Accounting practice and related matters

Part 2 Other provisions connected with accounting practice

ICTA

22 In section 75A(10) of ICTA (accounting period to which expenses of management are referable)—

(a) in paragraph (a) after “profit and loss account” insert “or income statement”, and

(b) in paragraph (b), after “gains and losses” insert “, statement of changes in equity”.