To assist companies under pressure during the pandemic, the government extended the time period within which companies may be protected from 100 days to 150 days, provided the company can demonstrate “exceptional circumstances” for needing additional time. This provision of the Companies (Miscellaneous Provisions) (Covid-19) Act 2020 came up for consideration in the High Court case of Premier Periclase Ltd v Companies Act. The High Court determined that the war in Ukraine had a profound impact on the company and constituted exceptional circumstances for the purposes of the Covid-19 Act.