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The Companies (Northern Ireland) Order 1986 (revoked)
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Changes over time for: CHAPTER II
Version Superseded: 01/10/2009
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Point in time view as at 06/04/2008.
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There are currently no known outstanding effects for the The Companies (Northern Ireland) Order 1986 (revoked),
CHAPTER II.
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[F1CHAPTER II]F28N.I.[F1Exemptions, exceptions and special provisions]
F28Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}
[F2Small and medium‐sized companies and groups]F28N.I.
Special provisions for small companiesN.I.
254. F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Special provisions for medium‐sized companiesN.I.
254A. F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4Art. 254A repealed (1.10.2007 for art. 254A(2A), otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)
Qualification of company as small or medium‐sizedN.I.
255. F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Cases in which special provisions do not applyN.I.
255A. F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Special auditors' reportN.I.
255B. F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Exemption for small and medium‐sized groupsN.I.
256. F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Group accounts prepared by small companyN.I.
256A. F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Qualification of group as small or medium‐sizedN.I.
257. F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
[F11Exemptions from audit for certain categories of small company]F28N.I.
F11SR 1995/128
Exemptions from auditN.I.
257A. F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 9(2))
Dormant CompaniesN.I.
257AA. F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 9(2))
Cases where exemptions not availableN.I.
257B. F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 9(2))
The report required for the purposes of Article 257A(2)N.I.
257C. F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Art. 257C repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1175, 1284(2), 1295, 1300(2), Sch. 9 para. 13, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
The reporting accountantN.I.
257D. F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Art. 257D repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1175, 1284(2), 1295, 1300(2), Sch. 9 para. 14, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Effect of exemptionsN.I.
257E. F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Art. 258 rep. by SR 2001/153
[F18Listed public companies]F28N.I.
Summary financial statementN.I.
259. F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19Art. 259 repealed (20.1.2007 for art. 259(2A)-(2E) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)
Private companiesF28N.I.
Election to dispense with laying of accounts and reports before general meetingN.I.
260. F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20Art. 260 repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12, Sch. 3 para. 49)
Right of shareholder to require laying of accountsN.I.
261. F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21Art. 261 repealed (20.1.2007 for art. 261(2A) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)
Unlimited companiesF28N.I.
Exemption from requirement to deliver accounts and reportsN.I.
262. F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22Arts. 262-289 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 33(2))
[F23Banking and insurance companies and groups]F28N.I.
F23SR 1992/258
Special provisions for banking and insurance companiesN.I.
263. F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24Arts. 262-289 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 33(2))
Special provisions for banking and insurance groupsN.I.
263A. F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25Arts. 262-289 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 33(2))
Modification of disclosure requirements in relation to banking company or groupN.I.
263B. F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26Arts. 262-289 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 33(2))
Art. 263C rep. by SR 1994/428
Power to apply provisions to banking partnershipsN.I.
263D. F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27Arts. 262-289 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 33(2))
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