Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991

Extract

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Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991

Statutory Rules of Northern Ireland

COMPANIES

Made

24 th June 1991

Coming into operation

1 st September 1991

The Department of Economic Development, in exercise of the powers conferred on it by Article 253(3) and (4) of the Companies (Northern Ireland) Order 1986(1) and of every other power enabling it in that behalf, hereby makes the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991 and shall come into operation on 1 st September 1991.

Interpretation

2.  In these Regulations:

“date of the original annual accounts” means the date on which the original annual accounts were approved by the board of directors under Article 241;

“date of the original directors' report” means the date on which the original directors' report was approved by the board of directors under Article 242 A;

“date of revision” means the date on which revised accounts are approved by the board of directors under Regulation 4 or (as the case may be) a revised report is approved by them under Regulation 5;

“the Order” means the Companies (Northern Ireland) Order 1986 as amended by the Companies (Northern Ireland) Order 1990(2) and any reference in these Regulations to a numbered Article shall be construed as a reference to the Article bearing that number in “the Order”;

“original”, in relation to annual accounts or a directors' report, means the annual accounts or (as the case may be) directors' report which are the s...

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