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Article 257C (the report required for the purposes of Article 257A(2))
This section has no associated Explanatory Memorandum
4.—(1) Article 257C of the Companies (Northern Ireland) Order 1986 is adapted as follows.
(2) In paragraph (2)—
(a)in sub-paragraph (a), for “Article 229” substitute “section 386 of the Companies Act 2006”, and
(b)in sub-paragraph (b), omit “of this Order”.
(3) In paragraph (3), for “Article 229” substitute “section 386 of the Companies Act 2006”.
(4) For paragraph (6) substitute—
“(6) The provisions referred to in paragraph (2)(b) are—
(a)section 396(3) of the Companies Act 2006 and regulation 3(1) of, and Schedule 1 to, the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008() (form and content of balance sheet and profit and loss account and additional information to be provided in notes to accounts);
(b)section 409 of the Companies Act 2006, and regulation 4 of, and paragraphs 5 to 8 and 11(1), (3) and (4) of Schedule 2 to, those Regulations (notes to accounts: information about related undertakings);
(c)section 412 of that Act, and regulation 5 of, and Schedule 3 to, those Regulations (notes to accounts: information about directors’ remuneration).”.
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