Where a company ceases to be a company to which section 690A applies and, immediately after ceasing to be such a company—
it shall be treated for the purposes of section 691 as having established the place of business on the date when it ceased to be a company to which section 690A applies.
Where a limited company incorporated outside the United Kingdom and Gibraltar—
it shall be treated for the purposes of section 691 as having established the place of business on the date when it ceased to have a branch in Northern Ireland.
Where a company—
sections 691 and 692 shall, in relation to that part, continue to apply to the company (notwithstanding section 690B) until such time as it gives notice to the registrar for that part that it is a company to which that section applies.
Schedule 21B to this Act (transitional provisions in relation to change in registration regime) shall have effect.