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Companies (Forms) (Amendment) Regulations (Northern Ireland) 1997

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Explanatory Note

(This note is not part of the Regulations.)

These Regulations prescribe a new form 233 to be used by companies (including certain Part XXIII companies) in order to change their accounting reference date under Article 233 of the Companies (Northern Ireland) Order 1986. The new forms reflect amendments to Article 233 made by regulation 3 of the Companies (1986 Order) (Miscellaneous Accounting Amendments) Regulations (Northern Ireland) 1997, and will take effect on 22nd August 1997, the date on which those amendments come into operation.

The Regulations revoke existing forms 233(1), 233(2), 650b and 650c with effect from 22nd August 1997. These forms will be replaced by new form 233. There is, however, a transitional provision permitting the existing forms to be used until 22nd August 1998 in certain circumstances.

The Regulations revoke existing forms 232 and 650a with effect from 22nd May 1998, after which they become obsolete due to amendments to Article 232 of the Companies (Northern Ireland) Order 1986 made by regulation 2 of the Companies (1986 Order) (Miscellaneous Accounting Amendments) Regulations (Northern Ireland) 1997.

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