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The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006

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Definitions

6.—(1) Article 270(1) of the 1986 Order (minor definitions)(1) is amended as follows.

(2) At the appropriate places insert—

““e-money issuer” means a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on the activity of issuing electronic money within the meaning of article 9B of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001(2);”;

““ISD investment firm” has the same meaning as in the General Provisions and Glossary Instrument 2001 made by the Financial Services Authority under the Financial Services and Markets Act 2000(3);”;

““UCITS management company” has the same meaning as in the Collective Investment Schemes (UCITS Amending Directive) Instrument 2003 made by the Financial Services Authority under the Financial Services and Markets Act 2000(4).”.

(3) In the definition of “regulated activity”—

(a)after sub-paragraph (a) insert—

“(aa)article 25B (arranging regulated home reversion plans),

(ab)article 25B (arranging regulated home purchase plans),”;

(b)at the end of sub-paragraph (c) delete “or” and insert—

“(ca)article 53B (advising on regulated home reversion plans),

(cb)article 25B (advising on regulated home purchase plans),”;

(c)after sub-paragraph (d) insert—

“, or

(e)article 64 (agreeing to carry on a regulated activity of the kind mentioned in paragraphs (a) to (d) above);”.

(4) In Article 270A of the 1986 Order (index of defined expressions)(5), at the appropriate places insert—

“e-money issuerArticle 270”
“ISD investment firmArticle 270”
“UCITS management companyArticle 270”.
(1)

Article 270 was amended by regulation 16 of S.R. 2006 No. 137

(2)

S.I. 2001/544, as amended by S.I. 2002/682

(3)

FSA Instrument 2001/7, made on 21st June 2001, and published by the FSA at http://fsahandbook.info/FSA/handbook/L1/2001/2001_7.pdf

(4)

FSA Instrument 2003/47, made on 17th July 2003 and published by the FSA at http://fsahandbook.info/FSA/handbook/LI/2003/2003_47.pdf

(5)

Article 270A was amended by regulation 16 of S.R. 2006 No. 137

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