On 22/10/2017, you requested the version as published on or before 26/02/2001.
No. S 99
Companies Act (Amendment of Fifth Schedule) Notification 2001
2. The Fifth Schedule to the Companies Act is amended —
by deleting the words “5 financial years” wherever they appear in the following provisions and substituting in each case the words “3 financial years”:
Paragraphs 20(1) (b) (2nd and 3rd lines), 20 (2) (a) (3rd and 4th lines), 21(a) and 22 (1) (c);
Paragraph 12 (a);
Paragraph 9 (a); and
by deleting paragraph 29 of Part III and substituting the following paragraph:
“29. If in the case of a corporation which has been carrying on business, or of a business which has been carried on, for less than 3 years, the accounts of the corporation or business have only been made up to 2 years or one year, Part II of this Schedule shall have effect as if references to 2 years or one year, as the case may be, were substituted for references to 3 years.”.
[RCB0510B/JR/F200100526W; AG/LEG/SL/50/96/2 Vol. 1]