SCHEDULES
SCHEDULE 10Amendment of enactments that operate by reference to accounting practice
Part 1Loan relationships
Consequential amendments
F143
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F244
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45
In Schedule 28A of that Act (change in ownership of investment company), in paragraphs 7(1)(d)(ii) and (e)(ii), 11(1)(a) and (3)(c) and 16(1)(d)(ii) and (e)(ii) for “authorised accruals” substitute “
amortised cost
”
.
46
In paragraph 7(3) of Schedule 26 to the Transport Act 2000 (c. 38)
(transfers under that Act), for “an authorised accounting method” substitute “
a basis of accounting
”
.