SCHEDULE 1 IAS ACCOUNTS: CONSEQUENTIAL AMENDMENTS TO 1985 ACT
30 (1) Section 744A (index of defined expressions) is amended as follows.
Section 744A was inserted by section 145 of, and paragraph 20 of Schedule 19 to, the Companies Act 1989 and amended by section 79 of, and paragraph 4 of Schedule 5 to, the Criminal Justice Act 1993, regulation 4 of S.I.1997/2306, article 30 of S.I.2000/3373, article 31 of S.I.2001/3649 and by regulation 4 of, and paragraph 29 of the Schedule to, S.I.2003/1116.
(2) At the appropriate places insert the following defined expressions–

“Companies Act accounts	Sections 262(1) and 742(1)”

“Companies Act individual accounts	Sections 226(2), 255(4A) and 742(1)”

“IAS accounts	Sections 262(1) and 742(1)”

“IAS individual accounts	Sections 226(2) and 742(1)”

.
(3) In the definition of “profit and loss account”, in the second column, for “262(1)” substitute “262(1) and (2)”.