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7.—(1) A company (including any body corporate to which Part VII of the 1985 Act is applied by any enactment) may, with respect to a financial year of the company commencing before 23rd December 1994, prepare such annual accounts as it would have been required to prepare had the modifications to the 1985 Act effected by these Regulations not been made.
(2) The modifications effected by regulations 2 to 5 above shall, where a company prepares accounts under paragraph (1) of this Regulation, be treated (as regards that company) as not having been made.
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