Part XXIII company's financial year and accounting reference periodsF3N.I.
650.—(1) [F1Sections 390 to 392 of the Companies Act 2006] (financial year and accounting reference periods) apply to a Part XXIII company, subject to the following modifications.
(2) For the references to the incorporation of the company substitute references to the company establishing a place of business in Northern Ireland.
(3) Omit [F2section 392(3)] (restriction on frequency with which current accounting reference period may be extended).
F1Words in art. 650(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 143(a) (with arts. 6, 11, 12)
F2Words in art. 650(3) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 143(b) (with arts. 6, 11, 12)
F3Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}