28(1)Paragraph 1(4)(a) of Schedule 7A to TIOPA 2010 (notice of the appointment of reporting company ineffective if given outside the period specified in that provision) does not apply to a notice that—U.K.
(a)is given on or before 31 March 2018, and
(b)would otherwise be of no effect by reason only of the expiry of the period specified in that provision.
(2)Paragraph 2(4)(a) of that Schedule (notice of the revocation of the appointment of reporting company ineffective if given outside the period specified in that provision) does not apply to a notice that—
(a)is given on or before 31 March 2018, and
(b)would otherwise be of no effect by reason only of the expiry of the period specified in that provision.
(3)Where the date determined under paragraph 7(5) of that Schedule as the filing date in relation to a period of account of a worldwide group would (apart from this sub-paragraph) be a date before 30 June 2018, that provision has effect as if it provided for the filing date in relation to the period to be 30 June 2018.