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The Companies (Northern Ireland) Order 1986

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F1F2Part VIIIN.I.Accounts and Audit

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F1mod. SR 1994/133

Chapter 1N.I.Provisions Applying to Companies Generally

[F3Accounting recordsN.I.

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Duty to keep accounting recordsN.I.

229.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Where and for how long records to be keptN.I.

230.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Prospective

[F3A company's financial and accounting reference periodsN.I.

A company's financial yearN.I.

231.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Accounting reference periods and accounting reference dateN.I.

232.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Alteration of accounting reference dateN.I.

233.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F9

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F9mod. SR 1994/133

[F10[F11Annual accountsN.I.

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F10SR 2004/496

Duty to prepare individual accountsN.I.

234.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Companies Order individual accountsN.I.

234A.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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IAS individual accountsN.I.

234B.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Duty to prepare group accountsN.I.

235.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Companies Order group accountsN.I.

235A.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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IAS group accountsN.I.

235B.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Consistency of accountsN.I.

235C.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Exemption for parent companies included in accounts of larger groupN.I.

236 .F19  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F19mod. SR 1994/133

Exemption for parent companies included in non‐EEA group accountsN.I.

236A.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Subsidiary undertakings included in the consolidationN.I.

237.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Treatment of individual profit and loss account where group accounts preparedN.I.

238.  F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Disclosure required in notes to accounts: related undertakingsN.I.

239.  F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Disclosure required in notes to annual accounts: particulars of staffN.I.

239A.  F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Disclosure required in notes to accounts: emoluments and other benefits of directors and othersN.I.

240 .F26  F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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F26mod. SR 1994/133

Prospective

[F28[F29[F30[F31Approval and signing of accountsN.I.

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F29SR 2004/496

Approval and signing of accountsN.I.

241 .F32  F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F32mod. SR 1994/133

Prospective

[F34DIRECTORS' REPORTN.I.

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F34SR 2005/61

Duty to prepare directors' reportN.I.

242.  F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Directors' report: general requirementsN.I.

242ZZA.  F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Directors' report: business reviewN.I.

242ZZB.  F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Approval and signing of directors' reportN.I.

242A.  F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F3[F40[F41[F42F43. . . N.I.

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F40SR 2005/61

F42SR 2005/61

Duty to prepare operating and financial reviewN.I.

242AA.  F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Approval and signing of operating and financial reviewN.I.

242AB.  F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Prospective

[F46Quoted companies: directors' remuneration reportN.I.

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F46SR 2005/56

Duty to prepare directors' remuneration reportN.I.

242B.  F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Approval and signing of directors' remuneration reportN.I.

242C.  F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Prospective

[F49Auditors' reportN.I.

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Auditors' reportN.I.

243.  F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Signature of auditors' reportN.I.

244.  F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Duties of auditorsN.I.

245.  F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F53[F54[F55[F56Publication of accounts and reportsN.I.

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Persons entitled to receive copies of accounts and reportsN.I.

246.  F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F57Art. 246 repealed (20.1.2007 for art. 246(4A)-(4E) and 6.4.2008 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F58Time allowed for sending out copies of accounts and reportsN.I.

[F58246A.  F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

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[F58[F60[F61Right to demand copies of accounts and reports]N.I.

[F58[F60[F61247.  F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]

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F62Art. 247 repealed (20.1.2007 for art. 247(2A)(2B) and 6.4.2008 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F63Requirements in connection with publication of accountsN.I.

[F63248.  F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F65Laying and delivering of accounts and reports]N.I.

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[F65shell centre redevAccounts and reports to be laid before company in general meetingN.I.

[F65249.  F66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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F66Art. 249 repealed (1.10.2007 for certain purposes and 6.4.2008 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F67Members' approval of directors' remuneration reportN.I.

[F67249A.  F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F67SR 2005/56

[F65Accounts and reports to be delivered to the registrarN.I.

[F65250.  F69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F65Civil penalty for failure to deliver accountsN.I.

[F65250A.  F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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F70Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) and art. 250A subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}

[F71Delivery and publication of accounts in ECUsN.I.

[F71250B.  F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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F71SR 1992/503

Art. 251 rep. by SR 2004/496

[F65Period allowed for laying and delivering accounts and reportsN.I.

[F65252.  F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]]]

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Prospective

[F74Revision of defective accounts and reportsN.I.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Voluntary revision of annual accounts or directors' reportN.I.

253.  F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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[F76[F77Department's notice in respect of annual accountsN.I.

[F76[F77253A.  F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

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Application to court in respect of defective accountsN.I.

253B.  F79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F80[F81Other persons authorised to apply to courtN.I.

[F80[F81253C.  F82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Disclosure of information held by Inland Revenue to persons authorised to apply to courtN.I.

253D  F83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F84Restrictions on use and further disclosure of information disclosed under Article 253DN.I.

[F84253E  F85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

253F  F86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]]]]]]]]]]]]]]]]]

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[F87CHAPTER II]N.I.[F87Exemptions, exceptions and special provisions]

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[F88Small and medium‐sized companies and groups]N.I.

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[F89Special provisions for small companiesN.I.

[F89254.  F90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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F89SR 1997/436

[F89Special provisions for medium‐sized companiesN.I.

[F89254A.  F91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F89SR 1997/436

[F88Qualification of company as small or medium‐sizedN.I.

[F88255.  F92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F89Cases in which special provisions do not applyN.I.

[F89255A.  F93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F89Special auditors' reportN.I.

[F89255B.  F94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F88Exemption for small and medium‐sized groupsN.I.

[F88256.  F95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F89Group accounts prepared by small companyN.I.

[F89256A.  F96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F88Qualification of group as small or medium‐sizedN.I.

[F88257.  F97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]]]]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F98Exemptions from audit for certain categories of small company]N.I.

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F98SR 1995/128

[F98Exemptions from auditN.I.

[F98257A.  F99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F100Dormant CompaniesN.I.

[F100257AA.  F101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F100SR 2001/153

[F98Cases where exemptions not availableN.I.

[F98257B.  F102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F98The report required for the purposes of Article 257A(2)N.I.

[F98257C.  F103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F98The reporting accountantN.I.

[F98257D.  F104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F98Effect of exemptionsN.I.

[F98257E.  F105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Art. 258 rep. by SR 2001/153]]]]]]

[F106Listed public companies]N.I.

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[F106Summary financial statementN.I.

[F106259.  F107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F107Art. 259 repealed (20.1.2007 for art. 259(2A)-(2E) and 6.4.2008 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F87Private companiesN.I.

Election to dispense with laying of accounts and reports before general meetingN.I.

260.  F108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Right of shareholder to require laying of accountsN.I.

261.  F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F109Art. 261 repealed (20.1.2007 for art. 261(2A) and 1.10.2007 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5); SI 2007/2194, arts. 1(3)(a), {8}, Sch. 2 Pt. 2 (with art. 12, Sch. 3 para. 49)

[F87Unlimited companiesN.I.

Exemption from requirement to deliver accounts and reportsN.I.

262.  F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F111Banking and insurance companies and groups]N.I.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F111SR 1992/258

[F111Special provisions for banking and insurance companiesN.I.

[F111263.  F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Special provisions for banking and insurance groupsN.I.

263A.  F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Modification of disclosure requirements in relation to banking company or groupN.I.

263B.  F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Art. 263C rep. by SR 1994/428

[F115Power to apply provisions to banking partnershipsN.I.

[F115263D.  F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F117CHAPTER III]N.I.SUPPLEMENTARY PROVISIONS

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F118Accounting standards]N.I.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F118Accounting standardsN.I.

[F118264.  F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F117Power to alter accounting requirementsN.I.

Power of Department to alter accounting requirementsN.I.

265.  F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F117Parent and subsidiary undertakingsN.I.

Parent and subsidiary undertakingsN.I.

266.  F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F122Other interpretation provisions]N.I.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F122Meaning of “undertaking” and related expressionsN.I.

[F122267.  F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Participating interestsN.I.

268.  F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Notes to the accountsN.I.

269.  F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Minor definitionsN.I.

270.  F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F126Art. 270 repealed (20.1.2007 for the definition of "address" and 6.4.2008 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

Index of defined expressionsN.I.

270A.  F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F127Art. 270A repealed (20.1.2007 for the entry "address" and 6.4.2008 otherwise) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

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