{
  "url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-4/paragraph-5.json",
  "legislation": "uksi/1990/355",
  "legislation_title": "The Companies Act 1989 (Commencement No. 4 and Transitional and Saving Provisions) Order 1990",
  "legislation_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Transitional provisions having effect in relation to a relevant financial year of a company",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1990/1707",
      "affecting_title": "The Companies Act 1989 (Commencement No. 7 and Transitional and Saving Provisions) Order 1990"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/355/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-29T15:26:48.493330+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."
}