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In subsection (1), for the words “the period for filing a company’s reports and accounts” substitute “the period allowed for delivering the accounts and the auditor’s report”.
1. At the end of the entry relating to section 242A, add in the first column “subsection (2A)” and in the second column “Omit subsection (2A)”(1).
2. In the second column, opposite the entry relating to section 244(1), for “10 months” substitute “9 months”.
3. In the second column, for the words opposite the entry relating to section 244(2) substitute, “In paragraph (a), for the words “10 months or 7 months, as the case may be” substitute “9 months”.”.
Subsection (2A) is inserted by regulation 3(2) of these Regulations.
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