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The Companies (Northern Ireland) Order 1990

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27.—(1) Schedule 23 (punishment of offences) is amended as follows.

(2) The existing entries for provisions in Part VIII are amended as follows, and shall be re-ordered according to the new order of the Articles in that Part:

Provision of Part VIIIAmendment
231(1)In column 1, for “231(1)” substitute “229(5) or 230(4)”.
231(2)In column 1, for “231(2)” substitute “230(6)”.In column 2, for “230(4)” substitute “230(5)”.
239(3)In column 1, for “239(3)” substitute “239(7)”.
239(4)In column 1, for “239(4)” substitute “240(4)”.In column 2, for “Schedule 5, Part V” substitute “Schedule 6, Part I”.
243(7)In column 1, for “243(7)” substitute “242(5)”.In column 2, for “the Article” substitute “Part VIII”.
246(2)In column 1, for “246(2)” substitute “241(6)”.
248(5)In column 1, for “248(5)” substitute “246(5)”.In column 2, for “company balance sheet” substitute “company’s annual accounts”.
251(1)In column 1, for “251(1)” substitute “249(2) or 250(2)”.In column 2, for “company accounts” substitute “company’s annual accounts, directors' report and auditors' report”.
253(1)Omit the entry.
253(2)Omit the entry.
254(2)In column 1, for “254(2)” substitute “247(3)”.In column 2, after “accounts” insert “and reports”.
262(6)In column 1, for “262(6)” substitute “248(6)”.In column 2, for the present words substitute “Failure to comply with requirements in connection with publication of accounts”.
263(5)Omit the entry.
268(3)Omit the entry.

(3) At the appropriate places insert the following new entries—

241(5)Approving defective accounts.1. On indictment.2. Summary.A fineThe statutory maximum.
242A(4)Laying, circulating or delivering directors' report without required signature.SummaryOne-fifth of the statutory maximum.
244(4)Laying, circulating or delivering auditors' report without required signature.SummaryOne-fifth of the statutory maximum.
259(5)Failure to comply with requirements in relation to summary financial statements.SummaryOne-fifth of the statutory maximum.

(4) In the entry for Article 652(1) (failure by Part XXIII company to comply with requirements as to accounts and reports), in column 2 for the words from “Article 649” to the end substitute “requirements as to accounts and reports”.

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