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Act of Sederunt (Applications in the Sheriff Court in respect of Defective Company Accounts) 1991
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Statutory Instruments
1991 No. 24 (S.2)
SHERIFF COURT, SCOTLAND
Act of Sederunt (Applications in the Sheriff Court in respect of Defective Company Accounts) 1991
Made
10th January 1991
Coming into force
4th February 1991
The Lords of Council and Session, under and by virtue of the powers conferred on them by section 32 of the Sheriff Courts (Scotland) Act 1971(1) and of all other powers enabling them in that behalf, having approved draft rules submitted to them by the Sheriff Court Rules Council under section 34 of that Act, do hereby enact and declare:
Citation and commencement
1.—(1) This Act of Sederunt may be cited as the Act of Sederunt (Applications in the Sheriff Court in respect of Defective Company Accounts) 1991 and shall come into force on 4th February 1991.
(2) This Act of Sederunt shall be inserted in the Books of Sederunt.
Applications under section 245B of the Companies Act 1985
2.—(1) An application to the sheriff under section 245B of the Companies Act 1985(2) (application for declarator that annual accounts of a company do not comply with the requirements of that Act) shall be made by summary application.
(2) A copy of such an application shall be intimated to every director of the company at the time the accounts are approved.
J.A.D. Hope
Lord President, IPD
Edinburgh,
10th January 1991
Explanatory Note
(This note is not part of the act of Sederunt)
This Act of Sederunt makes provision for applications in the sheriff court under section 245B of the Companies Act 1985 for declarator that the annual accounts of a company do not comply with the requirements of that Act.
(1)
(2)
1985 c. 6; section 245B was inserted by section 12 of the Companies Act 1989 (c. 40).
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