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

5.—(1) Paragraph 6 (shares and debentures of company held by subsidiary undertakings) is amended as follows.

(2) In sub-paragraph (1), omit “and debentures of”.

(3) In sub-paragraphs (2) and (3) omit “or debentures”.