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Article 28 Amendment of paragraph 50A of Schedule 26

Original text. Later amendments are not shown.

In paragraph 50Af1 (adjustment on company changing to international accounting standards), in sub-paragraph (3B)(b), for “paragraphs 21 and 28” substitute “paragraph 28”.

Annotations

Footnotes

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Paragraph 50A was inserted by paragraph 67 of Schedule 10 to the Finance Act 2004 (c. 12). Sub-paragraphs (3A) and (3B) were inserted by article 12 of S.I. 2004/3270.