{
  "url": "https://openlegislation.uk/companies-act-1985/section-701",
  "json_url": "https://openlegislation.uk/companies-act-1985/section-701.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "section/701",
  "kind": "section",
  "number": "701",
  "heading": "Oversea company’s financial year and accounting reference periods.",
  "text": "(1) Sections 390 to 392 of the Companies Act 2006 (financial year and accounting reference periods) apply to an oversea company, subject to the following modifications.\n(2) For the references to the incorporation of the company substitute references to the company establishing a place of business in Great Britain.\n(3) Omit section 392(3) (restriction on frequency with which current accounting reference period may be extended).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. XXIII Chap. II (ss. 700–703) substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 3 para. 3) by Companies Act 1989 (c. 40, SIF 27), ss. 23, 213(2), Sch. 10 para. 13"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 701(1) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2009/948), arts. 2(2), 3(1), Sch. 1 para. 85(a) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 701(3) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2009/948), arts. 2(2), 3(1), Sch. 1 para. 85(b) (with arts. 6, 11, 12)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 701 modified (1.1.1993) by S.I. 1992/3179, reg. 5, Sch. 4 para. 4(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/section/701",
    "retrieved_at": "2026-10-29T10:00:40.159612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}