Paragraph 3

United Kingdom

(1)

For “shares in related companies”, wherever occurring, substitute “ participating interests ”.

(2)

That expression occurs—

(a)

in Balance Sheet Format 1, Item B.III.3;

(b)

in Balance Sheet Format 2, under the heading “ASSETS”, in Item B.III.3;

(c)

in the Profit and Loss Accounts Formats—

(i)

in Format 1, Item 8;

(ii)

in Format 2, Item 10;

(iii)

in Format 3, Item B.4;

(iv)

in Format 4, Item B.6.

Notes on Schedule 1

F1: Sch. 1 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8, Sch. 2 Pt. 1 (with arts. 7, 12)