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Paragraph 7 Accounting classes

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where a company includes business in another accounting class under sub-paragraph (1) or (2)(a) of paragraph 6 above, the following information shall be stated by way of a supplementary note to Form 20—

(a)

the nature of any business included in another accounting class pursuant to the sub-paragraph in question; and

(b)

the reason for such inclusion.