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Regulation 11

Original text. Later amendments are not shown.

Section 442 (period allowed for filing accounts) is to have effect as if—

(a)

in subsection (2)—

(i)

in paragraph (a) for the reference to “nine months” there were substituted a reference to “twelve months”;

(ii)

in paragraph (b) for the reference to “six months” there were substituted a reference to “nine months”;

(b)

in subsection (3), in paragraph (a), for the reference to “nine months or six months” there were substituted a reference to “twelve months or nine months”.