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Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994
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- 1994 No. 133
- Regulation 12
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Transitional provisions
12.—(1) The members of a qualifying partnership need not prepare accounts in accordance with regulation 4 for a financial year commencing before 23rd December 1994.
(2) Where advantage is taken of the exemption conferred by paragraph (1), regulations 5 and 6 shall not apply, and the amendments to the 1986 Order effected by regulation 11 shall be treated as not having been made.
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