Paragraph 13 General Rules
(1)
Subject to the exceptions set out in paragraph 14 below:
(a)
the provisions of the old Part VII shall continue to have effect with respect to a relevant financial year of a company, and in particular a company’s accounts (within the meaning of section 239 of the old Part VII) for a relevant financial year; and
(b)
the provisions of the new Part VII shall not have effect with respect to such a financial year or, in particular, such accounts.