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Paragraph 2 General application of provisions applicable to individual accounts

Original text. Later amendments are not shown.

(1)

In paragraph 1 of Schedule 4A (application to group accounts of provisions applicable to Schedule 1Part IIindividual accounts), the reference in sub-paragraph (1) to the provisions of Schedule 4 shall be construed as a reference to the provisions of Part I of this Schedule; and accordingly:

(a)

the reference in sub-paragraph (2) to paragraph 59 of Schedule 4 shall be construed as a reference to note (20) on the balance sheet format set out in Section B of Chapter I of Part I of this Schedule and paragraphs 66(4) and 67 of Part I of this Schedule; and

(b)

sub-paragraph (3) shall be omitted.

(2)

The general application of the provisions of Part I of this Schedule in place of those of Schedule 4 is subject to the following provisions.