9. [F1Sections 390 to 392 of the Companies Act 2006] (financial year and accounting reference periods) apply to a company to which this Part applies subject to the following modifications—
(a)for the references to the incorporation of the company there shall be substituted references to the company becoming a company to which this Part applies, and
(b)[F2section 392(3)] (restriction on frequency with which current accounting reference period may be extended) shall be omitted.
F1Words in Sch. 20D para. 9 substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 151(a)(i) (with arts. 6, 11, 12)
F2Words in Sch. 20D para. 9(b) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 151(a)(ii) (with arts. 6, 11, 12)
F3Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}