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13.—(1) Subject to the exceptions set out in paragraph 14 below:
(a)the provisions of the old Part VII shall continue to have effect with respect to a relevant financial year of a company, and in particular a company’s accounts (within the meaning of section 239 of the old Part VII) for a relevant financial year; and
(b)the provisions of the new Part VII shall not have effect with respect to such a financial year or, in particular, such accounts.
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