Paragraph 27
In paragraph 35 (exclusion of relevant tax liabilities)—
(a)
in sub-paragraph (2), in the words before paragraph (a), omit the words from “In relation to” to “international accounting standards,”;
(b)
omit sub-paragraph (3).
In paragraph 35 (exclusion of relevant tax liabilities)—
in sub-paragraph (2), in the words before paragraph (a), omit the words from “In relation to” to “international accounting standards,”;
omit sub-paragraph (3).