Form and content of company accounts: small companies
70. For paragraph 54 of Schedule 8(1) 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.”.
(1)
Schedule 8 was substituted by SR (NI) 1997/436.