Paragraph 8
United Kingdom
For paragraph 47 (provision for taxation) substitute—
“
47The amount of any provision for deferred taxation shall be stated separately from the amount of any provision for other taxation.”.
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Sch. 1 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8, Sch. 2 Pt. 1 (with arts. 7, 12)