Regulation 16 Amendment of regulation 24
In regulation 24(2) (modifications of section 83A of the Finance Act 1989), in the inserted subsection (2A), after “the IAD accounts” insert “, or the income statement included in the IAS accounts,”.
In regulation 24(2) (modifications of section 83A of the Finance Act 1989), in the inserted subsection (2A), after “the IAD accounts” insert “, or the income statement included in the IAS accounts,”.