Paragraph 9
In paragraph 50A(3B)f1 (adjustment on change of accounting policy) for paragraph (b) substitute—
“(b)paragraphs 28, 30B and 30D”.
Annotations
Footnotes
- f1
-
Paragraph 50A was inserted by section 52 of, and paragraph 67 of Schedule 10 to, the Finance Act 2004. Sub-paragraphs (3A) to (3D) were inserted by Schedule 26 to the Finance Act 2002 and articles 5 and 12 of S.I. 2004/3270. Sub-paragraph (3B)(b) was substituted by Schedule 26 to the Finance Act 2002 (c. 23)and articles 2 and 28 of S.I. 2006/3269.