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Companies (1986 Order) (Accounts of Small and Medium-Sized Enterprises and Publication of Accounts in ECUs) Regulations (Northern Ireland) 1992

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Re-organisation of the schedule

1.—(1) Parts I, II and III of Schedule 8 shall become, respectively, Section A, Section B and Section C of Part Ill of Schedule 8.

(2) Paragraphs 1 to 10 of Schedule 8, as modified by paragraph 4, shall be re-numbered as paragraphs 17 to 26 of Schedule 8.

(3) The provisions set out in paragraph 2 shall be inserted in Schedule 8 as a new Part I.

(4) The provisions set out in paragraph 3 shall be inserted in Schedule 8 as a new Part II.

(5) The following shall be inserted in Schedule 8 immediately after the new Part II—

Part IIIExemptions with respect to Delivery of Accounts

16.  In this Part—

  • Section A relates to small companies,

  • Section B relates to medium-sized companies, and

  • Section C contains supplementary provisions..

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