PART XXIIICOMPANIES INCORPORATED OUTSIDE NORTHERN IRELAND CARRYING ON BUSINESS IN NORTHERN IRELAND

F2CHAPTER IIF2DELIVERY OF ACCOUNTS AND REPORTS

Annotations:
Amendments (Textual)

Preparation of accounts and reports by Part XXIII companies649

1

Every Part XXIII company shall in respect in each financial year of the company prepare the like accounts and directors' report, and cause to be prepared such an auditors' report, as would be required if the company were formed and registered under this Order.

2

The Department may by order—

a

modify the requirements referred to in paragraph (1) for the purpose of their application to Part XXIII companies;

b

exempt a Part XXIII company from those requirements or from such of them as may be specified in the order.

3

An order may contain such incidental and supplementary provisions as the Department thinks fit.

4

An order under this Article shall be subject to negative resolution.