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change of ARD

company last changed its ARD on 07/07/2005 from 30/06/2005 to 31/07/2005 - am i correct in assuming that 5 years is up since the last change and that i can extend it again say to 30/09/2010

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Date of change

It would appear that the date the change is made is the relevant date not the period ends.

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i thank you Peter

i thought that might be the case but also thought it strange

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