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

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Amendment of Article 242

4.—(1) Article 242 of the 1986 Order (duty to prepare directors' report)(1) is amended as follows.

(2) In paragraph (1)(b), the words from “and the” to the end are hereby repealed.

(3) In paragraph (4)—

(a)omit the words from “Part IV” to “employees, and”, and

(b)at the end insert—

Part VI relates to the company’s policy on the payment of creditors..


Article 242 was inserted into the 1986 Order by Article 10(1) of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number

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