This section has no associated Explanatory Notes
[F155(1)This paragraph applies where—U.K.
(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.]
Textual Amendments
F1Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)