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”.