Government amendment No. 120: In page 825, between lines 7 and 8, to insert the following:“(8) The reference in the definition of “properly prepared” in section 121(7) to financial statements includes a reference to interim or initial financial statements referred to insubsection (5) or (6) and, for the purpose of that definition as it relates to either such type of statement, section 290 and section 291 or 292 as appropriate, and, where applicable, Schedule 3 shall be deemed to have effect in relation to interim and initial financial statements with such modifications as are necessary by reason of the fact that the financial statements are prepared otherwise than in respect of a financial year.”.