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Amendments made: No. 18, in page 3, line 2, after "accounts", insert—
'(a) present a true and fair view,
(b)".
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No. 19, in page 3, line 4, at end insert—
, and
(c) accord with guidance issued by the Treasury about the inclusion of an explanation of the difference between an item appearing in a department's estimate and a corresponding item appearing in or reflected in the department's resource accounts.'.—[Mr. Timms.]