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The Companies (Northern Ireland) Order 1986 (revoked)
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Changes over time for: Paragraph 22
Version Superseded: 01/10/2007
Alternative versions:
- 01/01/2006- Amendment
- 01/01/2006
Point in time - 01/10/2007- Amendment
- Stop date 06/04/2008- Amendment
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Point in time view as at 01/01/2006. This version of this provision has been superseded.
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[F1The particulars required by this Part]F2N.I.
[F122.]—(1) Subject to paragraph[F1 23], the particulars by this Part are those of the principal terms of the transaction, arrangement or agreement.
(2) Without prejudice to the generality of sub-paragraph (1), the following particulars are required—
(a)a statement of the fact either that the transaction, arrangement or agreement was made or subsisted (as the case may be) during the financial year;
(b)the name of the person for whom it was made and where that person is or was connected with a director of the company or of its holding company, the name of that director;
(c)in a case where paragraph[F1 15(c)] nor paragraph[F1 16(c)] applies, the name of the director with the material interest and the nature of that interest;
(d)in the case of a loan or an agreement for a loan or an arrangement within Article 338(6) or (7) relating to a loan—
(i)the amount of the liability of the person to whom the loan was or was agreed to be made, in respect of principal and interest, at the beginning and at the end to the financial year;
(ii)the maximum amount of that liability during that year;
(iii)the amount of any interest which, having fallen due, has not been paid; and
(iv)the amount of any provision (within the meaning of Schedule 4) made in respect of any failure or anticipated failure by the borrower to repay the whole or part of the loan or to pay the whole or part of any interest on it;
(e)in the case of a guarantee or security or an arrangement within Article 338(6) relating to a guarantee or security—
(i)the amount for which the company (or its subsidiary) was liable under the guarantee or in respect of the security both at the beginning and at the end of the financial year;
(ii)the maximum amount for which the company (or its subsidiary) may become so liable; and
(iii)any amount paid and any liability incurred by the company (or its subsidiary) for the purpose of fulfilling the guarantee or discharging the security (including any loss incurred by reason of the enforcement of the guarantee or security); and
(f)in the case of any transaction, arrangement or agreement, other than those mentioned in heads (d) and (e) the value of the transaction or arrangement or (as the case may be) the value of the transaction or arrangement to which the agreement relates.
F2Order 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}
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