18(1)There may be delivered a copy of a modified profit and loss account, instead of a full consolidated profit and loss account prepared as under section 229.
(2)The modified profit and loss account shall, save for one exception, correspond to the full consolidated profit and loss account; and that exception is the combination as one item, under the heading " gross profit or loss", of the items listed in the profit and loss account formats set out in Schedule 4 Part I which are specified in paragraph 7(2) above.
19The information required by paragraph 55 of Schedule 4 (particulars of turnover) need not be given.