Paragraph 5
United Kingdom
For paragraph 11 (consistency of accounting policy from one year to the next) substitute—
“
11Accounting policies shall be applied consistently within the same accounts and from one financial year to the next.”.
Notes on Schedule 1
Textual amendments
- F1
Sch. 1 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8, Sch. 2 Pt. 1 (with arts. 7, 12)