Article 84 Accounting Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Rules words substituted by Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) 2013 Sch. 2 para. 162(g) Apply rule 4.72 of the 1986 Rules. ← Article 83 Article 84 Article 85 →