[F1701 Oversea company’s financial year and accounting reference periods.E+W+S
(1)[F2Sections 390 to 392 of the Companies Act 2006] (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 [F3section 392(3)] (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
F2Words in s. 701(1) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2009/948), arts. 2(2), 3(1), Sch. 1 para. 85(a) (with arts. 6, 11, 12)
F3Words in s. 701(3) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2009/948), arts. 2(2), 3(1), Sch. 1 para. 85(b) (with arts. 6, 11, 12)
Modifications etc. (not altering text)
C1S. 701 modified (1.1.1993) by S.I. 1992/3179, reg. 5, Sch. 4 para. 4(2).