16In 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”