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

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Amendment of Article 233

3.—(1) Article 233 of the 1986 Order (alteration of accounting reference date)(1) is amended as follows.

(2) In paragraph (1), for the words from “having effect” to the end substitute—

  • having effect in relation to—

    (a)

    the company’s current accounting reference period and subsequent periods; or

    (b)

    the company’s previous accounting reference period and subsequent periods.

  • A company’s “previous accounting reference period” means that immediately preceding its current accounting reference period..

(3) Paragraph (2) is hereby repealed.

(4) In paragraph (4)—

(a)after “current” insert “or previous”, and

(b)for sub-paragraph (a) substitute—

(a)to a notice given by a company which is a subsidiary undertaking or parent undertaking of another EEA undertaking if the new accounting reference date coincides with that of the other EEA undertaking or, where that undertaking is not a company, with the last day of its financial year, or.

(5) In paragraph (5)—

(a)for “paragraph (2)(a)” substitute “paragraph (1)”,

(b)after “given” insert “in respect of a previous accounting reference period”, and

(c)for “the previous accounting reference period” substitute “that period”.

(6) After paragraph (6) insert—

(7) In this Article “EEA undertaking” means an undertaking established under the law of any part of the United Kingdom or the law of any other EEA State..

(1)

Article 233 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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