{
  "url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001/regulation-7",
  "json_url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Additional disclosures in notes to accounts",
  "text": "(1) Schedule 8A (form and content of abbreviated accounts of small companies delivered to registrar) is amended as follows.\n(2) After paragraph 9 insert—\n“Dormant companies acting as agents\n9A 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 8A was inserted into the 1986 Order by regulation 2(3) of, and Schedule 2 to, S.R. 1997 No. 436"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2001/153/regulation/7",
    "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."
}