SCHEDULES

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

Part 2Derivative contracts

Special computational provisions

57

In paragraph 30 of that Schedule (transactions within groups: authorised mark to market basis of accounting)—

(a)

in the heading for “authorised mark to market basis of accounting” substitute “fair value accounting”;

(b)

in sub-paragraph (1) for “an authorised mark to market basis of accounting” substitute “fair value accounting”.