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47.—(1) Any information required in the case of a company by the following provisions of this Part of this Schedule shall be given by way of a note to the accounts, unless otherwise provided.
(2) Subject to the next sub-paragraph, in respect of every item stated in a note to the accounts the corresponding amount for the financial year immediately preceding that to which the accounts relate shall also be stated and where the corresponding amount is not comparable, it shall be adjusted and particulars of the adjustment and the reasons for it shall be given.
(3) The last sub-paragraph does not apply to:
(a)paragraphs 55 and 59 of this Part of this Schedule;
(b)paragraph 13 of Schedule 4A;
(c)paragraphs 2, 8(3), 16, 21(1)(d), 22(4) and (5), 24(3) and (4) and 27(3) and (4) of Schedule 5; and
(d)Parts II and III of Schedule 6 as modified by Part IV of this Schedule (loans and other dealings in favour of directors).
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