SCHEDULES
SCHEDULE 4Accounting practice and related matters
Part 2Other provisions connected with accounting practice
48ITEPA 2003
In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 59 (index of defined expressions), in the entry relating to the expression “generally accepted accounting practice”, for “section 836A of ICTA” substitute “section 50(1) of the Finance Act 2004”.