Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994 No. 133

Delivery of accounts of qualifying companies to registrar

10.  In Article 262(3) of the 1986 Order(1) (exemption from requirement to deliver accounts and reports for certain unlimited companies), for the words “if the company is a banking company or the parent company of a banking group or if” there shall be substituted the words

• “if—

  (a)

  the company is a banking company or the parent company of a banking group, or

  (b)

  the company is a qualifying company within the meaning of the Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994, or

  (c)

  ”

(1)

Article 262(3) was substituted by Article 19 of the Companies (Northern Ireland) Order 1990 and was amended by regulation 6 of, and paragraph 1 of Schedule 2 to the Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 258)