4Section 270 applies as if—
(a)in subsection (2) the following were substituted for paragraph (b)—
“(b)provisions (within the meaning of Schedule 9)”;
(b)in subsection (3), for the words from "which were laid" onwards there were substituted—
“which were laid or filed in respect of the last preceding accounting reference period in respect of which accounts so prepared were laid or filed; and for this purpose accounts are laid or filed if section 241(1) or (as the case may be) (3) has been complied with in relation to them”; and
(c)in subsection (4)(b) the words " or filed" were inserted after " laid ".