6.—(1) If the transfer date falls after 31st December 1996, the statutory accounts prepared by the directors of the Successor Company in respect of a period which consists of or includes the whole or any part of the residual accounting period of the Authority shall deal with the affairs of the Authority during so much of the residual accounting period as falls within that period as well as, and as one with, the affairs of the Successor Company.
(2) In this paragraph—
(a)“statutory accounts” means, in relation to the Successor Company,—
(i)any accounts prepared by that company for the purposes of any provision of the Companies Act 1985 including group accounts; and
(ii)any statement of accounts prepared by that company under section 42 of the Harbours Act 1964;
(b)references to the residual accounting period of the Authority are references to the period beginning with 1st January 1997 and ending with the date before the transfer date.