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Companies Act 1985
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Changes over time for: Section 701
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 01/10/2007
Point in time - 06/04/2008- Amendment
- Stop date 01/10/2009- Amendment
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Point in time view as at 01/10/2007. This version of this provision has been superseded.
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[F1701 Oversea company’s financial year and accounting reference periods.E+W+S
(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).]
Textual Amendments
F1Pt. 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
Modifications etc. (not altering text)
C1S. 701 modified (1.1.1993) by S.I. 1992/3179, reg. 5, Sch. 4 para. 4(2).
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