F2F3F4F5Part VIIIAccounts and Audit

Annotations:
Amendments (Textual)
F2

mod. SR 1994/133

F5

Pt. VIII modified by {S.R. 2004/496}

F6CHAPTER IIISUPPLEMENTARY PROVISIONS

Annotations:
Amendments (Textual)

Power to alter accounting requirements

Power of Department to alter accounting requirements265 F7

1

The Department may by regulations modify the provisions of this Part.

2

Regulations which—

a

add to the classes of documents required to be prepared, laid before the company in general meeting or delivered to the registrar,

b

restrict the classes of company which have the benefit of any exemption, exception or special provision,

c

require additional matter to be included in a document of any class, or

d

otherwise render the requirements of this Part more onerous,

shall not be made unless a draft of the regulations has been laid before and approved by a resolution of the Assembly.

3

Regulations under this Article may—

a

repeal and re‐enact provisions with modifications of form or arrangement, whether or not they are modified in substance,

b

make consequential amendments or repeals in other provisions of this Order, or in other statutory provisions;

c

contain such transitional provisions as the Department thinks fit.

4

Any modification by regulations under this Article of Article 266 or Schedule 10A (parent and subsidiary undertakings) does not apply for the purposes of statutory provisions outside the Companies Orders unless the regulations so provide.F8