SCHEDULES
SCHEDULE 4Accounting practice and related matters
Part 2Other provisions connected with accounting practice
ICTA
22
In section 75A(10) of ICTA (accounting period to which expenses of management are referable)—
a
in paragraph (a) after “profit and loss account” insert “
or income statement
”
, and
b
in paragraph (b), after “gains and losses” insert “
, statement of changes in equity
”
.