I have a formula with an apostrophe, but it's not a leading apostrophe.

='results.csv!$B1

I wrote it this way for reasons I won't bore you with, but there is a good
reason. The idea is that a particular moment I can take out the apostrophe
using find/replace and thus activate the formula.

I know removing the apostrophe by using find/replace doesn't work on leading
apostrophes, but it does work on non-leading apostrophes in some
circumstances. Does anyone know what those criteria are? On some
spreadsheets it works, on others it doesn't.