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14In relation to an accounting period beginning before 21 July 2009 (and ending on or after 1 April 2010), Chapter 4 of Part 2 has effect in relation to the company—
(a)with the omission of sections 12 to 16,
(b)with the omission of section 17(2), (3) and (5),
(c)with the substitution of the following for section 10(2) and (3)—
“(2)The translation must be made by reference to the appropriate exchange rate.
(3)The appropriate exchange rate is—
(a)the average exchange rate for the current accounting period, or
(b)an appropriate spot rate of exchange for the transaction in question.”, and
(d)with the substitution of the following for section 11(2) to (4)—
“(2)The translation must be made by reference to the appropriate exchange rate.
(3)The appropriate exchange rate is—
(a)the average exchange rate for the current accounting period, or
(b)an appropriate spot rate of exchange for the transaction in question.”
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