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The Companies (Audit, Investigations and Community Enterprise) Act 2004 (Commencement) and Companies Act 1989 (Commencement No 18) Order 2004
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Transitional provision for section 9 of the 2004 Act
4. New sections 234(2A) and 234ZA(1) shall not apply in relation to any report of the directors of a company prepared under section 234 concerning a financial year beginning before 1st April 2005 or ending before 6th April 2005.
(1)
Sections 234(2A) and 234ZA are inserted by section 9 of 2004 c. 27.
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