112. In Article 10 of the Companies (Northern Ireland) Order 1986 (expressions used in connection with accounts)—
(a)in paragraph (1), for “Part VIII (accounts)” substitute “Part 15 of the Companies Act 2006 (accounts and reports)”;
(b)in paragraph (2) (“realised profits” and “realised losses”), for “Article 270(3)” substitute “section 853(4) and (5) of the Companies Act 2006”;
(c)omit paragraph (3)(1).
Paragraph 3 was inserted by S.R. (NI) 2003 No 3.