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

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Amendment of Article 254

6.—(1) Article 254 of the 1986 Order (exemptions for small and medium-sized companies)(1) is amended as follows.

(2) In paragraphs (1A) and (1B)—

(a)for “immediately above the signature” substitute “above the signature”, and

(b)for “that advantage has been taken” substitute “to the effect that advantage has been taken”.


Article 254 was inserted into the 1986 Order by Article 15(1) of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number and was amended by regulation 3 of S.R. 1992 No. 503

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