Transitional provision relating to Article 72(2) of the 1990 (No. 2) Order
8. The new paragraph 5A inserted by Article 72(2) of the 1990 (No. 2) Order into Part I of Schedule 7 to the 1986 Order shall not have effect for a director’s report of a company for a financial year commencing on a date prior to 1st April 1990.