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The Companies (Audit, Investigations and Community Enterprise) Act 2004 (Commencement) and Companies Act 1989 (Commencement No 18) Order 2004

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Use in evidence of statements made in compliance with requirements under section 447 of the 1985 Act

9.  (1)  Subsections (8) to (8B) of old section 447 continue to have effect on and after 6th April 2005 in relation to any statement made before that date as if the reference in subsection (8B)(a) to section 451 were a reference to old or new section 451.

(2) In its application to any statement made on or after 6th April 2005 by a person in compliance with an outstanding requirement imposed under old section 447 or a requirement imposed under new section 447, section 447A has effect as if the relevant offences in section 447A(3) included the offences under old sections 451 and 447(6).

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