5A

For an extension of the filing date in the case of a takeover, see paragraph 7A.

7A

1

This paragraph applies if—

a

a period of account (“the affected period”) of a worldwide group (“the old group”) ends solely as a result of the ultimate parent of the old group becoming a member of a different worldwide group, and

b

the time at which that happens is within 12 months of the beginning of the affected period.

2

For the purposes of this Part of this Act the filing date in relation to the affected period of the old group is whichever is the later of—

a

the date given by paragraph 7(5), and

b

the end of the period of 24 months beginning with the affected period.