xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Valid from 06/04/2005
3. Where any assets or liabilities are denominated in currencies other than sterling, a translation of those assets into sterling and an explanation of the basis on which they have been translated.N.I.
Commencement Information
I1Sch. para. 3 in operation at 6.4.2005, see reg. 1(1)(b)