SCHEDULES

SCHEDULE 10 U.K.Amendment of enactments that operate by reference to accounting practice

Part 3 U.K.Intangible fixed assets

Consequential amendments U.K.

76 U.K.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) ”.