xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 1[SCHEDULE 8 TO THE COMPANIES ACT 1985]FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES

PART IGENERAL RULES AND FORMATS

Section BThe Required Formats for Accounts

Profit and loss account formatsFormat 3 (see note (14) below)
A. Charges

9.  Tax on extraordinary profit or loss