11.—(1) Paragraph 53 (separate statement of certain items of income and expenditure)(1) is amended as follows.
(2) In sub-paragraph (2)(a) the words from “and loans” to “that period” are hereby repealed.
(3) Sub-paragraphs (3) to (6) are hereby repealed.
Paragraph 53 was amended by sections 4(2) and 212 of, and paragraph 2 of Schedule 1 and Schedule 24 to, the Companies Act 1989.