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

F2CHAPTER IIF2DELIVERY OF ACCOUNTS AND REPORTS

Annotations:
Amendments (Textual)

Part XXIII company's financial year and accounting reference periods650

1

F3Sections 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 F4section 392(3) (restriction on frequency with which current accounting reference period may be extended).