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4. In relation to a company which qualifies as small or medium-sized by virtue of Article 255 of the 1986 Order(1), these Regulations shall not require the information specified in regulation 5 to be disclosed in notes to the annual accounts of the company relating to a financial year in respect of which the company is entitled to the exemptions mentioned in Article 254 of the 1986 Order(2).
Article 255 was inserted into the 1986 Order by Articles 3 and 15(1) of the Companies (Northern Ireland) Order 1990
Article 254 was inserted into the 1986 Order by Articles 3 and 15(1) of the Companies (Northern Ireland) Order 1990
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