# The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020, Regulation 11


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”.

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Source: https://www.legislation.gov.uk/uksi/2020/645/regulation/11 (the official version)
Page: https://openlegislation.uk/companies-etc-filing-requirements-temporary-modifications-regulations-2020/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.