# Finance Act 2005, Paragraph 48


In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 59 (index of defined expressions), in the entry relating to the expression “generally accepted accounting practice”, for “section 836A of ICTA” substitute “ section 50(1) of the Finance Act 2004 ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/4/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-4/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.