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Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991
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- 1991 No. 268
- Regulation 9
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9.—(1) Subject to the following provisions, upon the directors approving a revised report under Regulation 5 the provisions of the Order shall have effect as if the revised report was, as from the date of its approval, the directors' report in place of the original directors' report.
(2) In particular, the revised report shall thereupon be the directors' report for the relevant financial year for the purposes of:
(a)Article 247 (right to demand copies of accounts and reports), and
(b)Articles 246 (persons entitled to receive copies of accounts and reports), 249 (accounts and reports to be laid before company in general meeting) and 250 (accounts and reports to be delivered to the registrar) if the requirements of those Articles have not been complied with prior to the date of revision.
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