23.—(1) In Chapter 1 of Part 16 of the Companies Act 2006 (requirement for audited accounts)—
(a)sections 475 to 481 (general provisions) apply to accounts for financial years beginning on or after 1st October 2009; and
(b)section 484 (general power of amendment by regulations) applies accordingly.
(2) Sections 235(1), 249A(1), (3) and (6) to (7), 249AA and 249B of the 1985 Act or Articles 243(1), 257A(1), (3) and (6) to (7), 257AA and 257B of the 1986 Order continue to apply to accounts for financial years beginning before that date.