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Paragraph 6 Materiality

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

No provision of these Regulations requiring the inclusion of amounts in a particular account, or in notes to the annual accounts (other than paragraphs 3, 4 and 21 of Schedule 4 above), shall be taken to prohibit the disregarding of an amount which, in the particular context of that provision, is immaterial.