http://www.legislation.gov.uk/ukpga/2005/22/schedule/6/paragraph/1/2017-03-24Finance (No. 2) Act 2005An 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.texttext/xmlenStatute Law Database2021-06-01Expert Participation2017-03-24SCHEDULESSCHEDULE 6Accounting practice and related mattersAdjustment on change of accounting basisF11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .