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Companies (1990 Order) (Commencement No. 5) Order (Northern Ireland) 1994
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- Northern Ireland Statutory Rules
- 1994 No. 47 (C. 2)
- Explanatory Note
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Explanatory Note
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This Order brings into operation on 7th April 1994 Articles 3 and 13 of the Companies (Northern Ireland) Order 1990 for the purpose of inserting a new Article 250A (liability to civil penalty for failure to deliver accounts and reports under Article 250) into Part VIII of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”).
Article 3 makes transitional provision in cases where the requirements of Article 250 of the 1986 Order as to the delivery of accounts and reports have not been complied with before 7th April 1994, and have still not been complied with on that date. In such cases the period by reference to which the amount of the civil penalty is calculated under Article 250A(2) is deemed to commence on 7th April 1994.
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