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

Modifications of the Order

16.—(1) Where the provisions of the Order as to the matters to be included in the annual accounts of a company or (as the case may be) in a directors' report have been amended after the date of the original annual accounts or (as the case may be) directors' report but prior to the date of revision, references in Regulations 3 and 6(3) to the provisions of the Order shall be construed as references to the provisions of the Order as in operation at the date of the original annual accounts or (as the case may be) directors' report.

(2) Where the provisions of Article 254 of, and Schedule 8 to, the Order as to the matters to be included in abbreviated accounts (within the meaning of Regulation 13(1)) have been amended after the date of delivery of the original abbreviated accounts but prior to the date of revision of the revised accounts or report, references in Regulation 13 to the provisions of the Order or to any particular provision thereof shall be construed as references to the provisions of the Order, or to the particular provision, as in operation at the date of the delivery of the original abbreviated accounts.

(3) Where the provisions of Article 259, or of the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1990, as to the matters to be included in a summary financial statement have been amended after the date of the sending out of the original summary financial statement but prior to the date of revision of the revised accounts or report, references in Regulation 14 to Article 259 or to those Regulations shall be construed as references to that Article or those Regulations as in operation at the date of the sending out of the original summary financial statements.