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Regulation 2
1. Schedule 1 to the 2004 Regulations is amended as follows.
2. In the first column, at the end of the entry relating to Article 250A (civil penalty for failure to deliver accounts), insert “paragraph (2A)” and in the second column insert “Omit paragraph (2A)”(1).
3. In the second column, opposite the entry relating to Article 252(1) (period allowed for delivering accounts and reports), for “10 months” substitute “9 months”.
4. In the second column, for the words “In sub-paragraph (a)” to “as the case may be” opposite the entry relating to Article 252(2) substitute “In sub-paragraph (a), for the words “10 months or 7 months, as the case may be” substitute “9 months”.”.
Paragraph (2A) was inserted by regulation 2(2) of the Companies (Late Filing Penalties) Regulations (Northern Ireland) 2008 (S.R. 2008 No. 133)
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