Companies (Revision of Defective Accounts and Report) (Amendment) Regulations (Northern Ireland) 1997

5.  After regulation 13 insert—

“Revision of abbreviated accounts

13A.—(1) This regulation has effect (subject to regulation 16(2)) where the directors have delivered to the registrar abbreviated accounts which do not comply with the provisions of the Order for reasons other than those specified in regulation 13(2).

(2) The directors of the company shall cause the company—

(a)to prepare further abbreviated accounts under Article 254 in accordance with the provisions of that Article and Schedule 8 to the Order, and

(b)to deliver those accounts to the registrar within 28 days after the date of revision together with a statement as to the effect of the revisions made.

(3) Article 250(2) to (5) shall apply with respect to a failure to comply with the requirements of this regulation as they apply with respect to a failure to comply with the requirements of Article 250(1) but as if—

(a)the references in Article 250(2) and (4) to “the period allowed for laying and delivering accounts and reports” was a reference to the period of 28 days referred to in paragraph (2); the reference in Article 250(2) to “that period” shall be construed accordingly, and

(b)the reference in Article 250(5) to “the documents in question” was a reference to the documents referred to in paragraph (2)(a) and to the provisions of Part VIII of the Order as applied by these Regulations.”.