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Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996

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Part IVTransitionals etc

Revocation, transitional and saving provisions

11.—(1) The Companies (Summary Financial Statement) Regulations (Northern Ireland) 1993(1) are hereby revoked.

(2) A listed public company other than one to which regulation 10 applies may, with respect to a financial year of the company commencing on a date prior to 10th June 1996 comply with the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1993 as though those Regulations had not been revoked by paragraph (1) and accordingly need not comply with the provisions of these Regulations.

(3) Paragraph (4) has effect in relation to the ascertainment of the wishes of an entitled person for the purposes of Article 259(2) of the 1986 Order.

(4) So far as anything done under or for the purposes of any provision of the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1993 could have been done under or for the purposes of the corresponding provision of these Regulations, it is not invalidated by the revocation of that provision but has effect as if done under or for the purposes of the corresponding provision.

Consequential amendments

12.—(1) The Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991(2) are amended as follows.

(2) In regulations 14(2) and (4) and 16(3), for “the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1993” substitute “the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996”.

(3) After regulation 16(3) insert the following paragraph—

(4) Where the original summary financial statement was prepared under the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1993, references in regulation 14 to the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996 shall be construed as references to the 1993 Regulations..

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