SCHEDULES
F1F1SCHEDULE 4
Annotations:
Amendments (Textual)
Part II Accounting Principles and Rules
Section A Accounting Principles
Accounting principles
13
All income and charges relating to the financial year to which the accounts relate shall be taken into account, without regard to the date of receipt or payment.
Sch. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)