Transitional provision
This section has no associated Explanatory Memorandum
3. Where an accounting period of a company resident outside the United Kingdom—
(a)would, without amendment, have ended on or after 31st March 2005, but
(b)is amended on or after that date so as end before that date,
an accounting period of the company shall, for the purposes of Controlled Foreign Companies (Excluded Countries) Regulations 1998, be treated as having ended on that date.