PART 4AMENDMENT OF THE 2008 REGULATIONS

Amendment of Schedule 6 (group accounts)12.

In Part 1 of Schedule 6 to the 2008 Regulations—

(a)

in paragraph 1 (general rules)—

(i)

in sub-paragraph (2), after “set out in” insert “ Section B of Part 1 of ”; and

(ii)

in sub-paragraph (3), after “profit and loss account formats” insert “ in Section B of Part 1 of that Schedule ”; and

(b)

in paragraph 17 (minority interests), in sub-paragraph (1), after “set out in” insert “ Section B of Part 1 of ”.