Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources


This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of Article 257B

9.—(1) Article 257B of the 1986 Order (cases where exemptions from audit not available)(1) is amended as follows.

(2) In paragraph (1), at the beginning insert “Subject to paragraph (1A),”.

(3) Insert the following paragraph after paragraph (1)—

(1A) A company which, apart from this paragraph, would fall within paragraph (1)(f) by virtue of its being a subsidiary undertaking for any period within a financial year shall not be treated as so falling if it is dormant (within the meaning of Article 258) throughout that period..

(4) In paragraph (4), at the beginning of each of sub-paragraphs (a) to (c) insert “to the effect”.

(5) In paragraph (5), for the words from “immediately above the signature” to the end substitute “above the signature required by Article 241”.


Article 257B was inserted into the 1986 Order by regulation 2 of S.R. 1995 No. 128

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources