{
  "url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001/regulation-6",
  "json_url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001/regulation-6.json",
  "legislation": "nisr/2001/153",
  "legislation_title": "Companies (1986 Order) (Audit Exemption) (Amendment) Regulations (Northern Ireland) 2001",
  "legislation_url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Additional disclosures in notes to accounts",
  "text": "(1) Schedule 8 (form and content of accounts prepared by small companies) is amended as follows.\n(2) After paragraph 51 insert—\n“Dormant companies acting as agents\n51A Where the directors of a company take advantage of the exemption conferred by Article 257AA, and the company has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 8 was substituted by regulation 2(2) of, and Schedule 1 to, S.R. 1997 No. 436"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2001/153/regulation/6",
    "retrieved_at": "2026-10-29T02:11:57.713063+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}