The Companies Act 2006 (Consequential Amendments etc) Order 2008

Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))

This section has no associated Explanatory Memorandum

120.—(1) Article 56(1) of the Companies (Northern Ireland) Order 1986 (meaning of unqualified auditors’ report) is amended as follows.

(2) In paragraph (2), for “in accordance with this Order” substitute “in accordance with the Companies Act 2006”.

(3) In paragraph (3), for “the provisions of this Order”, in both places where it occurs, substitute “the provisions of the Companies Act 2006”.

(4) In paragraph (4)—

(a)for “Article 272(2) and (3)” substitute “section 831 of the Companies Act 2006”;

(b)at the end, insert “and “financial year” has the meaning given by section 390 of that Act”.

(1)

Article 56 has been amended by the Companies (Northern Ireland) Order 1990 (S.I. 1990/593 (N.I. 5)).