Valuation at fair value
This section has no associated Explanatory Memorandum
4.—(1) Schedule 6 is amended as follows.
(2) In paragraph 8(1)(a) (preliminary) for “must be determined in accordance with that paragraph” substitute “may be determined in accordance with that paragraph or with paragraphs 24A, 24C or 24D”.
(3) In paragraph 8(1)(b) at the end insert “or with paragraphs 24A, 24C or 24D”.
(4) In paragraph 9 at the end insert, “or shown as assets under CI in the balance sheet”.
(5) In paragraph 12(2) for “above” substitute, “,24A, 24C or 24D,”.