Paragraph 16

In paragraph 7(5) of Schedule 7A (meaning of “the filing date”)—

(a)

for paragraph (b) substitute—

“(b)
if an appointment of a reporting company under paragraph 4 or 5 has effect in relation to the period of account, the end of the period of 3 months beginning with the day on which the appointment was made,”, and”

(b)

after that paragraph insert—

“whichever is the later”