This section has no associated Explanatory Memorandum
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Textual Amendments
F1Sch. 4 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 21 (with reg. 3)