12.—(1) The Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991(1) 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.”.
S.R. 1991 No. 268 as amended by S.R. 1993 No. 267