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1.—(1) These Regulations may be cited as the Company Accounts (Disclosure of Directors' Emoluments) Regulations (Northern Ireland) 1997 and shall come into operation on 16th February 1998.
(2) These Regulations shall have effect as respects companies' financial years ending on or after 16th February 1998.
(3) In these Regulations—
“the 1986 Order” means the Companies (Northern Ireland) Order 1986;
“Schedule 6” means Schedule 6 to the 1986 Order (disclosure of information: emoluments and other benefits of directors and others)(1).
Schedule 6 was substituted by Article 8(4) of, and Schedule 4 to, the Companies (Northern Ireland) Order 1990 (S.I. 1990/593 (N.I. 5)) and subsequently modified in a manner not material to these Regulations
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