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The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2006

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16.—(1) Where a company (whether or not a listed company) has, before 1st April 2006, ascertained in accordance with regulation 4 of the unamended 1996 Regulations that an entitled person does not wish to receive copies of the full accounts and reports, it may send a summary financial statement to such an entitled person in place of the full accounts and reports.

(2) In paragraph (1)—

(a)“unamended 1996 Regulations” means the 1996 Regulations without the amendments contained in these Regulations, and disregarding any references to the company being a listed public company, and

(b)“full accounts and reports” is construed in accordance with regulation 2 of the unamended 1996 Regulations.

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