- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/11/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2008
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Companies Act 1985, Section 225 is up to date with all changes known to be in force on or before 23 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)A company may by notice in the prescribed form given to the registrar specify a new accounting reference date [F2having effect in relation to -
(a)the company’s current accounting reference period and subsequent periods; or
(b)the company’s previous accounting reference period and subsequent periods.
A company’s “previous accounting reference period” means that immediately preceding its current accounting reference period.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The notice shall state whether the current or previous accounting reference period—
(a)is to be shortened, so as to come to an end on the first occasion on which the new accounting reference date falls or fell after the beginning of the period, or
(b)is to be extended, so as to come to an end on the second occasion on which that date falls or fell after the beginning of the period.
(4)A notice under subsection (1) stating that the current [F3or previous] accounting reference period is to be extended is ineffective, except as mentioned below, if given less than five years after the end of an earlier accounting reference period of the company which was extended by virtue of this section.
This subsection does not apply—
[F4to a notice given by a company which is a subsidiary undertaking or parent undertaking of another EEA undertaking if the new accounting reference date coincides with that of the other EEA undertaking or, where that undertaking is not a company, with the last day of its financial year, or]
where [F5the company is in administration] under Part II of the Insolvency Act 1986,
or where the Secretary of State directs that it should not apply, which he may do with respect to a notice which has been given or which may be given.
(5)A notice under [F6subsection (1)]may not be given [F7in respect of a previous accounting reference period]if the period allowed for laying and delivering accounts and reports in relation to [F8that period] has already expired.
(6)[F9A company’s accounting reference period may not in any case, unless the company is in administration] under Part II of the Insolvency Act 1986, be extended so as to exceed 18 months and a notice under this section is ineffective if the current or previous accounting reference period as extended in accordance with the notice would exceed that limit.]
[F10(7)In this section “EEA undertaking” means an undertaking established under the law of any part of the United Kingdom or the law of any other EEA State.]
Textual Amendments
F1New ss. 223–225 inserted (subject to the saving and transitional provisions in S.I. 1990/355, arts. 6–9, Sch. 2, by Companies Act 1989 (c. 40, SIF 27), ss. 1, 3, 213(2) as part of the text inserted in place of ss. 221–262 (as mentioned in s. 1(a) of the 1989 Act)
F2S. 225(1)(a)(b) and words preceding and subsequent to them substituted (1.4.1996) for words in s. 225(1) by S.I. 1996/189, reg. 3(2)
F3Words in s. 225(3) inserted (1.4.1996) by S.I. 1996/189, reg. 3(4)(a)
F4S. 225(4)(a) substituted (1.4.1996) by S.I. 1996/189, reg. 3(4)(b)
F5Words in s. 225(4) substituted (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 248, 279, Sch. 17 para. 4(a) (with s. 249(1)-(3)); S.I. 2003/2093, art. 2(1), Sch. 1 (subject to transitional provisions in arts. 3-8 (as amended by S.I. 2003/2332, S.I. 2003/3340))
F6Words in s. 225(5) substituted (1.4.1996) by S.I. 1996/189, reg. 3(5)(a)
F7Words in s. 225(5) inserted (1.4.1996) by S.I. 1996/189, reg. 3(5)(b)
F9Words in s. 225(6) substituted (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 248, 279, Sch. 17 para. 4(b) (with s. 249(1)-(3)); S.I. 2003/2093, art. 2(1), Sch. 1 (subject to transitional provisions in arts. 3-8 (as amended by S.I. 2003/2332, S.I. 2003/3340))
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