Periods in relation to which information must be published
7.—(1) Subject to paragraphs (2) and (3), a qualifying company has two reporting periods in a financial year—
(a)the first reporting period is the six months beginning with the first day of that financial year;
(b)the second reporting period is the remainder of that financial year.
(2) In the event that a qualifying company’s accounting reference period is shortened in accordance with section 392 (alteration of accounting reference date) of the 2006 Act so that a financial year lasts 9 months or less, the reporting period is that financial year.
(3) In the event that a qualifying company’s accounting reference period is extended in accordance with section 392 (alteration of accounting reference date) of the 2006 Act so that a financial year lasts more than 15 months, there are three reporting periods—
(a)the first reporting period is the six months beginning with the first day of that financial year;
(b)the second reporting period is the six months beginning with the day after the last day of the first reporting period;
(c)the third reporting period is the remainder of that financial year.
(4) In this regulation “accounting reference period” has the meaning given in section 391 of the 2006 Act.