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Legislation

The Offshore Funds (Tax) Regulations 2009

CHAPTER 4 THE PREPARATION OF ACCOUNTS

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Section 59 Accounts to be prepared in accordance with acceptable accounting policy
Section 60 Change in accounting policy
Section 61 Change in accounting practice to a generally accepted accounting practice

PART 3 REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
CHAPTER 4 THE PREPARATION OF ACCOUNTS

CHAPTER 4 THE PREPARATION OF ACCOUNTS

From legislation.gov.uk

Contents

Section 59 Accounts to be prepared in accordance with acceptable accounting policy
Section 60 Change in accounting policy
Section 61 Change in accounting practice to a generally accepted accounting practice

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