Paragraph 4

In section 392 (alteration of accounting reference date)—

(a)

in subsection (3)(a), in both places it occurs, for “EEA” substitute “UK”; and

(b)

in subsection (6)—

(i)

for “EEA undertaking” substitute “UK undertaking”; and

(ii)

omit “or the law of any other EEA State”.