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Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992
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- Northern Ireland Statutory Rules
- 1992 No. 258
- Regulation 9
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Transitional provisions
9.—(1) A company (including any body corporate to which Part VIII of the 1986 Order is applied by any statutory provision) may, with respect to a financial year of the company commencing on a date prior to 23rd December 1992, prepare such annual accounts as it would have been required to prepare had the modifications to the 1986 Order effected by these Regulations not been made.
(2) The amendments effected by regulations 3 to 8 shall, where a company prepares accounts under paragraph (1), be treated (as regards that company) as not having been made.
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