References to amounts recognised in profit and loss accountU.K.
134References in this Schedule to an amount recognised in a company’s profit and loss account for a period include—
(a)an amount recognised in a statement of total recognised gains and losses or other statement of items brought into account in computing the company’s profits and losses for that period; and
(b)an amount that would have been so recognised if a profit and loss account or other such statement as is mentioned in paragraph (a) had been drawn up for that period in accordance with generally accepted accounting practice.