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Paragraph 8 Regulation 3 and its heading

Original text. Later amendments are not shown.

In regulation 3(5), after “Regulations” insert “, and Extensible Business Reporting Language (XBRL), Inline XBRLf1 and other electronic data handling techniques are among the forms that may be so approved”.

Annotations

Footnotes

f1

Extensible Business Reporting Language (XBRL) is an internationally recognised means for the electronic handling of business and financial data. Inline XBRL allows XBRL data to be embedded in human-readable files. More detail can be found at www.xbrl.org/uk.