SCHEDULES
SCHEDULE 10Amendment of enactments that operate by reference to accounting practice
Part 3Intangible fixed assets
Consequential amendments
76
In paragraph 27 (1) of that Schedule (calculation of tax written down value of asset written down on accounting basis)—
a
in the definition of “Debits”, after “paragraph 9” insert “
or paragraph 116A (adjustment on change of accounting policy)
”
;
b
in the definition of “Credits”, at the end insert “
or paragraph 116A (adjustment on change of accounting policy)
”
.