3. In this Schedule, "vendor" includes a vendor as defined in Part III of the Third Schedule and "financial year" has the meaning assigned to it in that Part of that Schedule.
4. If in the case of a business which has been carried on, or of a body corporate which has been carrying on business, for less than 5 years, the accounts of the business or body corporate have been made up only in respect of 4 years, 3 years, 2 years or one year, Part II shall have effect as if references to 4 years, 3 years, 2 years or one year, as the case may be, were substituted for references to 5 years.
5. Any report required by Part II shall either indicate by way of note any adjustments relating to the figures of any profits or losses or assets and liabilities dealt with by the report which appear to the persons making the report necessary or shall make those adjustments and indicate that adjustments have been made.
6. Any report by accountants required by Part II shall be made by accoun