SCHEDULE 10U.K.Amendment of enactments that operate by reference to accounting practice
Part 1U.K.Loan relationships
Consequential amendmentsU.K.
45U.K.In Schedule 28A of that Act (change in ownership of investment company), in paragraphs 7(1)(d)(ii) and (e)(ii), 11(1)(a) and (3)(c) and 16(1)(d)(ii) and (e)(ii) for “authorised accruals” substitute “ amortised cost ”.