Schedule 8, Part 5 Delivery of accounting documents: General (paras. 23-24)
Companies required to prepare and disclose accounts under parent law
(1) This paragraph applies to companies to which Chapter 2 of Part 5 of these Regulations applies (companies required to prepare and disclose accounts under parent law).
(2) The provisions of that Chapter apply in relation to accounting documents first disclosed in accordance with the company’s parent law on or after 1st October 2009.
(3) In the case of a company to which section 699AA of the 1985 Act or Article 648AA of the 1986 Order applied (company to which 11th Company Law Directive applies), the provisions of Part 1 of Schedule 21D to that Act or Part 1 of Schedule 20D to that Order continue to apply in relation to accounting documents first disclosed in accordance with the company’s parent law before 1st October 2009.
(4) In the case of a company to which section 700 of the 1985 Act or Article 649 of the 1986 Order applied (company with place of business but not branch in UK), the relevant provisions of that Act or Order continue to apply in relation to the period between -
(a) the end of the last financial year of the company beginning before 1st October 2009, and