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The Companies (Northern Ireland) Order 1986

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[F1PART IN.I.COMPANIES REQUIRED TO MAKE DISCLOSURE UNDER PARENT LAW

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F1SR 1993/198

Scope of PartN.I.

1.  This Part applies to any company to which Article 648AA applies which is required by its parent law to prepare, have audited and disclose accounts.

Duty to deliver copies in Northern IrelandN.I.

2.(1) This paragraph applies in respect of each branch which a company to which this part applies has in Northern Ireland.

(2) The Company shall deliver to the registrar for registration in respect of the branch copies of all the accounting documents prepared in relation to a financial period of the company which are disclosed in accordance with its parent law on or after the end of the period allowed for compliance in respect of the branch with paragraph 1 of Schedule 20A or, if earlier, the date on which the company complies with that paragraph in respect of the branch.

(3) Where the company's parent law permits it to discharge its obligation with respect to the disclosure of accounting documents by disclosing documents in a modified form, it may discharge its obligation under sub-paragraph (2) by delivering copies of documents modified as permitted by that law.

(4) If any document, a copy of which is delivered under sub-paragraph (2), is in a language other than English, the company shall annex to the copy delivered a translation of it into English, certified in the prescribed manner to be a correct translation.

3.  Paragraph 2 shall not require documents to be delivered in respect of a branch if—N.I.

(a)before the end of the period allowed for compliance with that paragraph, they are delivered in respect of another branch in the United Kingdom, and

(b)the particulars registered under Schedule 20A in respect of the branch indicate an intention that they are to be registered in respect of that other branch and include the details of that other branch mentioned in paragraph 4(b) of that Schedule.

Time for deliveryN.I.

4.  The period allowed for delivery, in relation to a document required to be delivered under paragraph 2, is 3 months from the date on which the document is first disclosed in accordance with the company's parent law.

Penalty for non-complianceN.I.

5.(1) If a company fails to comply with paragraph 2 before the end of the period allowed for compliance, it, and every person who immediately before the end of that period was a director of it, is guilty of an offence and liable to a fine and, for continued contravention, to a daily default fine.

(2) It is a defence for a person charged with an offence under this paragraph to prove that he took all reasonable steps for securing compliance with paragraph 2.

InterpretationN.I.

6.(1) In this Part—

  • “financial period”, in relation to a company, means a period for which the company is required or permitted by its parent law to prepare accounts;

  • “parent law”, in relation to a company, means the law of the country in which the company is incorporated;

  • and references to disclosure are to public disclosure.

(2) For the purposes of this Part, the following are accounting documents in relation to a financial period of a company—

(a)the accounts of the company for the period, including, if it has one or more subsidiaries, any consolidated accounts of the group,

(b)any annual report of the directors for the period,

(c)the report of the auditors on the accounts mentioned in head (a), and

(d)any report of the auditors on the report mentioned in head (b).]

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