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

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Amendment of Article 232

2.—(1) Article 232 of the 1986 Order (accounting reference periods and accounting reference date)(1) is amended as follows.

(2) In paragraph (2), after “company” insert “incorporated before 22nd August 1997”.

(3) In paragraph (3), for “a company’s accounting reference date” substitute “the accounting reference date of such a company”.

(4) After that paragraph insert—

(3A) The accounting reference date of a company incorporated on or after 22nd August 1997 is the last day of the month in which the anniversary of its incorporation falls..


Article 232 was inserted into the 1986 Order by Article 5 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number

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