Sch 2 para 26
(1) Where the reasons for which any provision was made in accordance with paragraph 25 have ceased to apply to any extent, that provision must be written back to the extent that it is no longer necessary. (1A) But provision made in accordance with paragraph 25(3) in respect of goodwill must not be written back to any extent. (2) Any amounts written back under sub-paragraph (1) must be recognised in the profit and loss account and disclosed separately in a note to the accounts if not shown separately in the profit and loss account.