Section 443 | Calculation of period allowed

(1)This section applies for the purposes of calculating the period for filing a company's accounts and reports which is expressed as a specified number of months from a specified date or after the end of a specified previous period.

(2)Subject to the following provisions, the period ends with the date in the appropriate month corresponding to the specified date or the last day of the specified previous period.

(3)If the specified date, or the last day of the specified previous period, is the last day of a month, the period ends with the last day of the appropriate month (whether or not that is the corresponding date).

(4)If—

(a)the specified date, or the last day of the specified previous period, is not the last day of a month but is the 29th or 30th, and

(b)the appropriate month is February,

the period ends with the last day of February.

(5)“The appropriate month” means the month that is the specified number of months after the month in which the specified date, or the end of the specified previous period, falls.