14A (1) For any part of the qualifying period falling on 1 October 2009 or later, paragraph 12(5) must be understood as referring instead to—

a

the Companies Act 2006 (c. 46) sections 394, 395, 437 and 441 (accounts);

b

sections 167(1), 167(2), 276(1) and 276(2) of that Act (changes in director or secretary);

c

Part 24 of that Act (annual returns);

d

regulations under Part 34 of that Act (overseas companies) which are about—

i

registration of particulars,

ii

accounts, reports or returns,

iii

trading disclosures.

2

For such part of the qualifying period, paragraph 12(6) must be disregarded and paragraphs 12(7)(a) and 12(8) understood as referring to sub-paragraphs (1) to (5) instead of (1) to (6).