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Finance Act 2004
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References to amounts recognised in profit and loss account
73(1)In Part 15 of that Schedule (interpretation) paragraph 134(a) (references to amounts recognised in profit and loss account) is amended as follows.
(2)After “statement of total recognised gains and losses” insert “, statement of changes in equity”.
(3)After paragraph (b) insert—
“other than an amount recognised for accounting purposes by way of correction of a fundamental error.”.
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