PART 2AMENDMENTS TO THE COMPANIES LEGISLATION

Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))

Form and content of company accounts: small companies70

For paragraph 54 of Schedule 873 to the 1986 Order (form and content of company accounts for small companies: listed investments) substitute—

54

1

“Listed investment” means an investment as respects which there has been granted a listing on—

a

a recognised investment exchange other than an overseas investment exchange; or

b

a stock exchange of repute outside Northern Ireland.

2

“Recognised investment exchange” and “overseas investment exchange” have the meaning given in Part 18 of the Financial Services and Markets Act 2000.