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2.—(1) Schedule 9A to the Companies Act 1985(1) is amended as follows.
(2) In the heading to note (10) on the profit and loss account format set out in Section B of Chapter I of Part I (allocated investment return)—
(i)for the words “items I.2 and 2a” substitute the words “item I.2”, and
(ii)for the words “item II.2” substitute the words “item II.12”.