Regulation 18 Amendment of regulation 26
In regulation 26(6) (modifications of section 89 of the Finance Act 1989), in the inserted subsection (6A), after “the IAD accounts” insert “, or the income statement included in the IAS accounts,”.
In regulation 26(6) (modifications of section 89 of the Finance Act 1989), in the inserted subsection (6A), after “the IAD accounts” insert “, or the income statement included in the IAS accounts,”.