http://www.legislation.gov.uk/ukpga/2005/22/part/2/chapter/6/crossheading/accounting-practice-and-related-matters
Finance (No. 2) Act 2005
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2021-06-01
Expert Participation
2021-02-25
Part 2Income tax, corporation tax and capital gains tax
Chapter 6Miscellaneous
Accounting practice and related matters
37Accounting practice and related matters
Schedule 6 (accounting practice and related matters) has effect.