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11.—(1) Regulation 9 (consequential amendment of Chapter 4 of Part 22 of CTA 2010) is amended as follows.
(2) In paragraph (1)—
(a)after “accounting period and” insert “the surrendering company or the recipient company (or both) is a large company or a very large company”; and
(b)omit sub-paragraphs (a) and (b).
(3) In paragraph (5) in the inserted text of subsection (6B)—
(a)in paragraph (a) of that subsection—
(i)after “large company” insert “or a very large company”; and
(ii)omit “regulation 4A, 4B, 4C, 5, 5A or 5B of”; and
(b)in paragraph (b) of that subsection, after “large company” in both places in which it appears insert “or a very large company”.
(4) In paragraph (5) in the inserted text of subsection (6F), for “has the same meaning as in regulation 3 of” substitute “and “very large company” have the meanings given in”.
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