SCHEDULE 4TRANSITIONAL PROVISIONS

Delivery of accounts and reports: institutions and companies previously subject to section 7004

1

This paragraph applies to any company which—

a

immediately after 31st December 1992, is an institution to which Part I of Schedule 21C to the principal Act applies, and

b

immediately before 1st January 1993, was a company to which section 700 of that Act applies.

2

Notwithstanding section 699B of the principal Act, sections 700 to 703 of that Act shall continue to apply in relation to any financial year of a company to which this paragraph applies beginning before 1st January 1993.

3

Schedule 21C to the principal Act shall only have effect to require a company to which this paragraph applies to deliver accounting documents for registration if they have been prepared with reference to a period ending after the end of the last financial year of the company in relation to which sections 700 to 703 of that Act apply.

4

In this paragraph, “financial year” has the same meaning as in section 700 of the principal Act.