SCHEDULES

SCHEDULE 4 U.K.Accounting practice and related matters

Part 2 U.K.Other provisions connected with accounting practice

ICTA U.K.

23 U.K.In section 501A of ICTA (supplementary charge in respect of ring-fence trades), in subsection (10) (reference to group accounts) for paragraph (b) substitute—

“(b) are drawn up in accordance with generally accepted accounting practice.”.