Regulation 7 Amendment of regulation 12
In paragraph (1) of regulation 12 (accounts prepared in accordance with UK generally accepted accounting practice), for sub-paragraphs (a) and (b) substitute “the heading “net capital gains/losses””.
In paragraph (1) of regulation 12 (accounts prepared in accordance with UK generally accepted accounting practice), for sub-paragraphs (a) and (b) substitute “the heading “net capital gains/losses””.