Paragraph 26
In paragraph 24 (definition of “UK allocated equities and liabilities”)—
(a)
in sub-paragraph (2)(a), omit “or UK GAAP”, and
(b)
in sub-paragraph (2)(b), omit sub-paragraph (ii) and the “or” preceding it.
In paragraph 24 (definition of “UK allocated equities and liabilities”)—
in sub-paragraph (2)(a), omit “or UK GAAP”, and
in sub-paragraph (2)(b), omit sub-paragraph (ii) and the “or” preceding it.