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18. Section 251 shall apply with respect to a relevant financial year as if:
(a)the references in sub-sections (1) and (2) thereof to section 238(1) were references to section 240(1) of the old Part VII;
(b)the references therein to the company’s annual accounts were references to the documents referred to in section 239(a) and (d) of the old Part VII; and
(c)the reference in sub-section 4(d) thereof to section 237(3) was a reference to section 237(4) of the old Part VII.
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