SCHEDULES
SCHEDULE 2Transitionals and savings
Part 11Intangible fixed assets
Continuity: formation of an SE before 1 April 2005
101
Section 770 (continuity where group includes an SE) does not apply in relation to the formation of an SE (including its formation by transformation) which occurs before 1 April 2005.
References to Companies Act 2006
102
Until section 658 of the Companies Act 2006 (c. 46) (rule against limited company acquiring own shares) comes into force, references to that section in sections 819(3)(f)(ii) and 821(5)(b) have effect as if they were references to section 143 of the Companies Act 1985 (c. 6).