xmlns:atom="http://www.w3.org/2005/Atom"
2. In paragraph 5 (aggregate amount of dividends to be shown separately in profit and loss account etc.)—
(a)omit “and” at the end of sub-paragraph (a), and
(b)after sub-paragraph (b) insert—
“(c)if it is not shown in the notes to the accounts, the aggregate amount of any dividends proposed.”.