6.—(1) A company to which paragraph (2) below applies may, with respect to any financial year, prepare such annual accounts as it would have been required to prepare had the modifications to the 1985 Act effected by these Regulations not been made.
(2) This paragraph applies to—
(a)any company which is excluded from the scope of Council Directive 73/239/EEC(1) by Article 3 of that Directive, and
(b)any company referred to in Article 2(2) or (3) or 3 of Council Directive 79/267/EEC(2).
(3) The modifications effected by regulations 2 to 5 above shall, where a company prepares accounts under paragraph (1) of this Regulation, be treated (as regards that company) as not having been made.
Official Journal No. L228 of 16.8.1973, page 3.
Official Journal No. L63 of 13.3.1979, page 1.