# Finance Act 2019, 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”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.