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The Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006
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- Northern Ireland Statutory Rules
- 2006 No. 94
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations remove the requirement in Article 242AA of the Companies (Northern Ireland) Order 1986 for directors of quoted companies (as defined in Article 270(1) of that Order) to prepare operating and financial reviews for financial years beginning on or after 1st April 2005 (regulation 2(1)). Regulation 2(2) and Schedule amend the Companies (Northern Ireland) Order 1986 consequentially on that repeal.
A separate regulatory impact assessment of the effect that this instrument will have on the costs of business in Northern Ireland has not been carried out. The regulatory impact assessment carried out in GB is available electronically at www.dti.gov.uk/cld.
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