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4. After regulation 9 insert—
9A.—(1) This regulation applies in relation to an EII application—
(a)which is made before 1st April 2026;
(b)in respect of which the relevant period by virtue of regulation 9(2)(a) would, but for the application of this regulation, be the three most recent consecutive business years for which there are annual accounts for the business; and
(c)in which the applicant has included a request that this regulation should apply.
(2) Where this regulation applies, the applicant may specify in the application any three of the five most recent business years for which there are annual accounts in respect of the business and the expression “relevant period” is to be construed as a reference to the period or periods covered by the accounts specified by the applicant.”
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