Clause 9

by deleting the words “or SFRS for Small Entities” in subsections (6)(d) and (7)(b) and substituting in each case the words “, SFRS for Small Entities or FRS 109”; and

by deleting the full‑stop at the end of the definitions of “FRS 39” and “SFRS for Small Entities” in subsection (9) and substituting a semi‑colon, and by inserting immediately thereafter the following definition:“ “FRS 109” has the meaning given to that expression in section 34AA(15).”.