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The Companies (Northern Ireland) Order 1986 (revoked)

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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F28Order repealed (prosp.)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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F4Art. 254A repealed (1.10.2007 for art. 254A(2A), otherwise prosp.)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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cases in which special provisions do not applyN.I.

255A.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special auditors' reportN.I.

255B.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption for small and medium‐sized groupsN.I.

256.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group accounts prepared by small companyN.I.

256A.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualification of group as small or medium‐sizedN.I.

257.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11Exemptions from audit for certain categories of small company]F28N.I.

F11SR 1995/128

Exemptions from auditN.I.

257A.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dormant CompaniesN.I.

257AA.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cases where exemptions not availableN.I.

257B.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The report required for the purposes of Article 257A(2)N.I.

257C.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The reporting accountantN.I.

257D.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of exemptionsN.I.

257E.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F23Banking and insurance companies and groups]F28N.I.

F23SR 1992/258

Special provisions for banking and insurance companiesN.I.

263.  F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special provisions for banking and insurance groupsN.I.

263A.  F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification of disclosure requirements in relation to banking company or groupN.I.

263B.  F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Art. 263C rep. by SR 1994/428

Power to apply provisions to banking partnershipsN.I.

263D.  F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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