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7. The directors of a company (including a body corporate, or unincorporated body of persons, to which Part VIII of the 1986 Order is applied by virtue of any statutory provision):
(a)need not comply with paragraph 6(d) of Schedule 7 to the 1986 Order (as inserted by regulation 2) in preparing a directors' report under Article 242(1) of that Order for a financial year of the company commencing on a date prior to 8th June 1993; and
(b)may prepare annual accounts under Part VIII of the 1986 Order for a financial year of the company commencing on a date prior to 8th June 1993 as if the amendments to Articles 263A, 263B and 270 of the 1986 Order effected by regulations 4, 5 and 6 had not been made.
Article 242 was inserted into the 1986 Order by Article 10 of the Companies (Northern Ireland) Order 1990, in place of an existing Article of that number
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