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Paragraph 3

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

.Any amount or percentage required to be included in section C or D of Part I above in the column headed “LAST YEAR” is required to be included for the purposes of assisting the assessment of the corresponding amount or percentage in the column headed “THIS YEAR” and accordingly shall, where it is derived from an amount in annual accounts adjusted in accordance with Regulation 3(7)(b) above, be derived from that amount as so adjusted.