Finance Act 2005 (c. 7)

SCHEDULES

SCHEDULE 4 U.K. Accounting practice and related matters

Part 2 U.K. Other provisions connected with accounting practice

ITEPA 2003 U.K.

48 U.K. In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 59 (index of defined expressions), in the entry relating to the expression “generally accepted accounting practice”, for “section 836A of ICTA” substitute “ section 50(1) of the Finance Act 2004 ”.