PART 2AMENDMENTS TO THE COMPANIES LEGISLATION
Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))
Limitations on exemptions for small and medium-sized companies in relation to accounts etc.51
1
Article 255A of the 1986 Order (limitations on exemptions for small and medium-sized companies in relation to accounts etc.)56 is amended as follows.
2
In paragraph (1), for sub-paragraph (a) substitute—
a
the company is, or was at any time within the financial year to which the accounts relate—
i
a public company,
ii
a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on one or more regulated activities, or
iii
a person who carries on insurance market activity;
3
In paragraph (2), for sub-paragraphs (b) to (d) substitute—
b
a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on a regulated activity, or
c
a person who carries on insurance market activity.