Clause 101 - References to accounting practice and periods of account
Finance Bill
5:45 pm
Mr Joe Benton (Bootle, Labour)
With this it will be convenient to consider the following amendments: No. 180, in page 79, line 1, leave out from 'companies' to end of line 2.
No. 181, in page 79, line 3, at end insert—
'(c) means generally accepted accounting practice with respect to accounts of non-UK companies that are intended to give a true and fair view, or equivalent, as applied in their country of incorporation.'.