Part 2Other provisions connected with accounting practice
Schedule 29 to FA 2002
40In paragraphs 9(1), 12(1), 14(1), 16(1), 17(1), 26(1)(a), 103(2) and (3)(a) of Schedule 29 to FA 2002, for “the company’s profit and loss account” substitute “determining the company’s profit or loss”.