23U.K.In section 501A of ICTA (supplementary charge in respect of ring-fence trades), in subsection (10) (reference to group accounts) for paragraph (b) substitute—
“(b)are drawn up in accordance with generally accepted accounting practice.”.
23U.K.In section 501A of ICTA (supplementary charge in respect of ring-fence trades), in subsection (10) (reference to group accounts) for paragraph (b) substitute—
“(b)are drawn up in accordance with generally accepted accounting practice.”.