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The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 645
- PART 2
- Regulation 11
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11. Section 442 (period allowed for filing accounts) is to have effect as if—
(a)in subsection (2)—
(i)in paragraph (a) for the reference to “nine months” there were substituted a reference to “twelve months”;
(ii)in paragraph (b) for the reference to “six months” there were substituted a reference to “nine months”;
(b)in subsection (3), in paragraph (a), for the reference to “nine months or six months” there were substituted a reference to “twelve months or nine months”.
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