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7. (1) This paragraph applies to any company which—
(a)immediately after 31st December 1992, is a company to which Part II of Schedule 21D to the principal Act applies, and
(b)immediately before 1st January 1993, was a company to which section 700 of that Act applies.
(2) Paragraphs 8 and 10(1) of Schedule 21D to the principal Act shall have effect, in relation to a company to which this paragraph applies, with the insertion after “each financial year of the company” of “ending after 31st December 1992”.
(3) Any date which, immediately before 1st January 1993, is established for the purposes of sections 224 and 225 of the principal Act, as applied by section 701 of that Act, as the accounting reference date of a company to which this paragraph applies shall, immediately after 31st December 1992, be treated as established as the accounting reference date of the company for the purposes of those sections, as applied by paragraph 9 of Schedule 21D to that Act.
(4) In its application to a company to which this paragraph applies, paragraphs 9(a) and 12(2) of Schedule 21D to the principal Act shall have effect with the substitution for “becoming a company to which this Part of this Schedule applies” of “establishing a place of business in Great Britain”.
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