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Companies (1986 Order) (Miscellaneous Accounting Amendments) Regulations (Northern Ireland) 1997

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Application and transitional provisions

15.—(1) Subject to the following provisions of this regulation, these Regulations apply to the annual accounts and annual report of any company (including any body corporate to which Part VIII of the 1986 Order is applied by any statutory provision) for any financial year ending on or after 22nd August 1997.

(2) Subject to paragraphs (3) to (6), a company may, with respect to a financial year of the company ending on or before 17th October 1997, prepare and deliver to the registrar such annual accounts and annual report as it would have been required to prepare and deliver had the amendments to the 1986 Order effected by these Regulations not been made.

(3) The amendments effected by regulations 2 and 3 shall have effect on and from 22nd August 1997.

(4) A public company may pass a special resolution in accordance with Article 258 of the 1986 Order as amended by regulation 10(2) at any time after the coming into operation of these Regulations.

(5) The amendments to the 1986 Order effected by regulations 5, 8 and 9(1) to (3), and by paragraphs 3, 4, 6, 10 and 18 of Schedule 5 apply to any annual accounts of a company which are approved by the board of directors on or after 22nd August 1997.

(6) The amendments to the 1986 Order effected by regulations 12 and 13(8) apply in respect of any distribution made on or after 22nd August 1997.

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