# Taxation (International and Other Provisions) Act 2010, Paragraph 55


(1) This paragraph applies where—
(a) the appointment of a reporting company has effect in relation to a period of account of a worldwide group, and
(b) another reporting company is appointed in place of that company and the appointment has effect in relation to that period of account.
(2) Any reference in this Part of this Schedule (however expressed) to the reporting company in relation to that period of account at any time is to the company which is the reporting company at that time in relation to that period of account.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/55 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.