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69.—(1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.
[F1(2) The amount, nature and effect of any individual items of income or expenditure which are of exceptional size or incidence must be stated.]
Textual Amendments
F1Sch. 1 para. 69(2) substituted for Sch. 1 para. 69(2)(3) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(9) (with reg. 3)