This section has no associated Explanatory Memorandum
4.—(1) Items that are not of a similar nature or function shall be presented separately unless they are not material.
(2) For the purpose of this paragraph an item is “material” if it either supplements the information given with respect to any particular item shown in the balance sheet and profit and loss account or is otherwise relevant to assessing the company's state of affairs.
(3) Amounts which in the particular context of any provision of this Schedule are not material may be disregarded for the purposes of that provision.