This section has no associated Explanatory Memorandum
13. In Article 233 (alteration of accounting reference date)—
(a)in paragraph (4) for “an administration order is in force” substitute “the company is in administration”, and
(b)in paragraph (6) for “An accounting reference period may not in any case, unless an administration order is in force” substitute “A company’s accounting reference period may not in any case, unless the company is in administration”.