8. A company to which section 343 of the 1985 Act applied before it was amended by these Regulations shall be regarded, for the purposes of subsection (2) of that section as amended by these Regulations, as having taken advantage of the provisions of paragraph 2 of Part IV of Schedule 9 to the 1985 Act in relation to any financial year for which accounts were prepared under Part VII of that Act prior to its amendment by these Regulations.