Paragraph 14
United Kingdom
(1)
For the purposes of this Schedule, “ assets ”, “ equity ” and “ liabilities ” have the same meaning as they have for the purposes of international accounting standards.
F1(2)
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Annotations
Textual amendments
- F1
Sch. 19 para. 14(2) omitted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 9 para. 25