The Companies Act 1989 (Commencement No. 4 and Transitional and Saving Provisions) Order 1990 No. 355 (C. 13)

SCHEDULE 2

PART II TRANSITIONAL AND SAVING PROVISIONS WITH RESPECT TO ACCOUNTS AND REPORTS FOR RELEVANT FINANCIAL YEARS

General Rules

13.—(1) Subject to the exceptions set out in paragraph 14 below:

(a) the provisions of the old Part VII shall continue to have effect with respect to a relevant financial year of a company, and in particular a company’s accounts (within the meaning of section 239 of the old Part VII) for a relevant financial year; and

(b) the provisions of the new Part VII shall not have effect with respect to such a financial year or, in particular, such accounts.