Part XXIII Oversea Companies

F1Chapter II Delivery of Accounts and Reports

Annotations:
Amendments (Textual)
F1

Pt. XXIII Chap. II (ss. 700–703) substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 3 para. 3) by Companies Act 1989 (c. 40, SIF 27), ss. 23, 213(2), Sch. 10 para. 13

C1701F2 Oversea company’s financial year and accounting reference periods.

1

Sections 223 to 225 (financial year and accounting reference periods) apply to an oversea company, subject to the following modifications.

2

For the references to the incorporation of the company substitute references to the company establishing a place of business in Great Britain.

3

Omit section 225(4) (restriction on frequency with which current accounting reference period may be extended).