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Paragraph 5 Transitional provisions having effect in relation to a relevant financial year of a company

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

New section 385A, inserted by section 119(1) of the 1989 Act, shall have effect with respect to a relevant financial year of a company as if the references therein to the company’s annual accounts and first annual accounts were to the documents referred to in section 239(a) and (d) of the unamended 1985 Act.