Paragraph 17
United Kingdom
All income and charges relating to the financial year to which the accounts relate shall be taken into account, without regard to the date of receipt or payment.
Notes on Schedule 9A
Textual amendments
- F1
Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
- F2
Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1