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Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992
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Undertakings to be included in consolidation
1.—(1) An undertaking (other than a credit institution) whose activities are a direct extension of or ancillary to banking business shall not be excluded from consolidation under Article 237(4) (exclusion of undertakings whose activities are different from those of the undertakings consolidated)(1).
(2) For the purposes of this paragraph “banking” means the carrying on of a deposit-taking business within the meaning of the Banking Act 1987.
(1)
Article 237 was inserted into the 1986 Order by Article 7(3) of the 1990 Order Back [1]
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