C1SCHEDULE 8GENERAL INTERPRETATION
Annotations:
Modifications etc. (not altering text)
C1Realised profits and losses10
“Realised profits” and “realised losses” have the same meaning as in section 853(4) and (5) of the 2006 Act.
“Realised profits” and “realised losses” have the same meaning as in section 853(4) and (5) of the 2006 Act.
Sch. 8 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 8(2), Sch. 5 (with reg. 2(3)) 9as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 45)