Sch 3 para 39 General rules
(1) Where the reasons for which any provision was made in accordance with paragraph 38 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 38(2) or (3) in respect of goodwill must not be written back to any extent. (2) Any amounts written back in accordance with sub-paragraph (1) which are not shown in the profit and loss account must be disclosed (either separately or in aggregate) in a note to the accounts.