SCHEDULE 4U.K.Accounting practice and related matters
Part 2U.K.Other provisions connected with accounting practice
FA 1997U.K.
32U.K.In Schedule 12 to FA 1997 (leasing arrangements: finance leases and loans), in paragraph 30(1) (interpretation) omit the definitions of “consolidated group accounts”, “group of companies” and “member” in relation to a group of companies.