SCHEDULES

SCHEDULE 4Accounting practice and related matters

Part 2Other provisions connected with accounting practice

22ICTA

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”.