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Paragraph 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Paragraph 2 above does not apply to a body mentioned in regulation 10(3) (d), (e), (f), (g) or (h) where, before the beginning of a period to which the accounts relate, the body estimates that the amount mentioned in sub-paragraph (2)(a) of that paragraph in respect of a specified activity will, during that period, be less than £100,000.