SCHEDULES

F1F1 SCHEDULE 8

Annotations:
Amendments (Textual)

F2PART IV INTERPRETATION OF SCHEDULE

Annotations:
Amendments (Textual)
F2

Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

Provisions

F357

1

References to provisions for depreciation or diminution in value of assets are to any amount written off by way of providing for depreciation or diminution in value of assets.

2

Any reference in the profit and loss account formats set out in Part I of this Schedule to the depreciation of, or amounts written off, assets of any description is to any provision for depreciation or diminution in value of assets of that description.