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5.—(1) This paragraph applies to any company which—
(a)immediately after 7th June 1993, is an institution to which Part II of Schedule 20C to the 1986 Order applies, and
(b)immediately before 8th June 1993, was a company to which Article 649 of that Order applies.
(2) Paragraphs 9 and 11(1) of Schedule 20C to the 1986 Order shall have effect, in relation to any company to which this paragraph applies, with the insertion after “each financial year of the institution” of “ending after 7th June 1993”.
(3) Any date which, immediately before 8th June 1993, is established for the purposes of Articles 232 and 233 of the 1986 Order, as applied by Article 650 of that Order, as the accounting reference date of a company to which this paragraph applies shall, immediately after 7th June 1993, be treated as established as the accounting reference date of the company for the purposes of those Articles, as applied by paragraph 10 of Schedule 20C to that Order.
(4) In their application to a company to which this paragraph applies, paragraphs 10(a) and 12(2) of Schedule 20C to the 1986 Order shall have effect with the substitution for “becoming an institution to which this Part applies” of “establishing a place of business in Northern Ireland”.
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