SCHEDULES

SCHEDULE 10U.K.Amendment of enactments that operate by reference to accounting practice

Part 1 U.K.Loan relationships

Consequential amendmentsU.K.

46U.K.In paragraph 7(3) of Schedule 26 to the Transport Act 2000 (c. 38) (transfers under that Act), for “an authorised accounting method” substitute “ a basis of accounting ”.