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The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations (Northern Ireland) 2006

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Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations (Northern Ireland) 2006 and come into operation on 1st October 2006.

(2) These Regulations have effect as respects financial years which begin on or after 1st January 2006 and which end on or after 1st October 2006.

(3) In these Regulations—

“the 1986 Order” means the Companies (Northern Ireland) Order 1986(1), and

“the principal Regulations” means the Partnerships and Unlimited Companies (Accounts) Regulations (Northern Ireland) 1994(2).

Amendment of regulation 7 of the principal Regulations (exemption where accounts consolidated)

2.  In regulation 7(2)(a) of the principal Regulations (exemption from regulations 4 to 6 where accounts consolidated), after “Seventh Directive” insert “or of international accounting standards”.

Amendment of Schedule to the principal Regulations (modifications and adaptations of Companies Orders’ provisions)

3.—(1) The Schedule to the principal Regulations (modifications and adaptations for purposes of regulation 4) is amended as follows.

(2) In paragraph 2(1) (provisions of the 1986 Order disapplied)—

(a)in sub-paragraph (c), omit “50(3)(b),”(3),

(b)in sub-paragraph (d), for “13(3) to (5)” substitute “13(3) and (5)”(4),

(c)in sub-paragraph (e), for “paragraphs 4, 5, 10, 12, 18, 19 and 29” substitute “paragraphs 4 and 12”(5), and

(d)in sub-paragraph (f), for “paragraphs 2 to 6” substitute “paragraphs 2”(6).

(3) In paragraph 2(2) (requirement to give a true and fair view), for “Articles 234 and 235” substitute “Articles 234A and 235A”(7).

Sealed with the Official Seal of the Department of Enterprise, Trade and Investment on 31st August 2006

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Noel H Lavery

A senior officer of the Department of Enterprise, Trade and Investment

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