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The Companies (1986 Order) (Operating and Financial Review and Directors' Report etc.) Regulations (Northern Ireland) 2005
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1.—(1) These Regulations may be cited as the Companies (1986 Order) (Operating and Financial Review and Directors' Report etc.) Regulations (Northern Ireland) 2005.
(2) These Regulations come into operation on 31st March 2005.
(3) Parts II, III, IV and VI have effect as respects companies' financial years which begin on or after 1st April 2005.
(4) Part V has effect as follows –
(a)regulation 13 has effect from 1st April 2005, and
(b)regulations 14 to 16 have effect as respects annual accounts, directors' reports and operating and financial reviews prepared for companies' financial years which begin on or after 1st April 2006.
(5) In these Regulations, “the 1986 Order” means the Companies (Northern Ireland) Order 1986.
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