Investment Funds, Companies and Miscellaneous Provisions Act 2006
Application of section 9 and transitional provisions.
10.— (1) The amendments effected by section 9 shall apply as respects—
(a) a financial year of a company that commences not earlier than the commencement of that section, and
(b) subject to subsection (2), a financial year of a company that ends not earlier than 2 months after the commencement of that section (not being a financial year to which paragraph (a) applies).
(2) In cases falling within subsection (1)(b), section 9 shall have effect as if, instead of the subsection (2) inserted by that section in section 33 of the Companies (Amendment) (No. 2) Act 1999 , there were inserted the following subsection in that section 33 :
“(2) In cases falling within section 10 (1)(b) of the Investment Funds, Companies and Miscellaneous Provisions Act 2006, a notice under subsection (1) may be served on the company not later than 1 month before the end of the financial year to which the notice relates.”.