2.—(1) Schedule 9A to the Companies Act 1985(1) is amended as follows.

(2) In the heading to note (10) on the profit and loss account format set out in Section B of Chapter I of Part I (allocated investment return)—

(i) for the words “items I.2 and 2a” substitute the words “item I.2”, and

(ii) for the words “item II.2” substitute the words “item II.12”.

(1)

Schedule 9A was inserted by regulation 4 of, and Schedule 1 to, S.I. 1993/3246, and amended by regulation 14(7) of, and Schedule 5 to, S.I. 1996/189, and by regulation 7(12) of S.I. 1997/220.