If the relevant accounting reference period is the company's first and is a period of more than twelve months, the period is—
whichever last expires.
If the relevant accounting reference period is treated as shortened by virtue of a notice given by the company under section 392 (alteration of accounting reference date), the period is—
whichever last expires.
Subject to subsection (5A), if for any special reason the Secretary of State thinks fit he may, on an application made before the expiry of the period otherwise allowed, by notice in writing to a company extend that period by such further period as may be specified in the notice.
Any such extension must not have the effect of extending the period for filing to more than twelve months after the end of the relevant accounting reference period.
Whether the period allowed is that for a private company or a public company is determined by reference to the company's status immediately before the end of the relevant accounting reference period.
In this section "the relevant accounting reference period" means the accounting reference period by reference to which the financial year for the accounts in question was determined.