Sch 11 para 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