Paragraph 3
In the profit and loss account format set out in section B of Chapter I of Part I, under the heading “III Non-technical account”, after item 2 insert—
“2aTax credit attributable to balance on the long term business technical account”.
In the profit and loss account format set out in section B of Chapter I of Part I, under the heading “III Non-technical account”, after item 2 insert—
“2aTax credit attributable to balance on the long term business technical account”.