{
  "url": "https://openlegislation.uk/companies-act-2006-commencement-no-6-saving-and-commencement-nos-3-and-5-amendment-order-2008/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-act-2006-commencement-no-6-saving-and-commencement-nos-3-and-5-amendment-order-2008/schedule-2/paragraph-3.json",
  "legislation": "uksi/2008/674",
  "legislation_title": "The Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-commencement-no-6-saving-and-commencement-nos-3-and-5-amendment-order-2008",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Article 257B (cases where exemptions not available)",
  "text": "(1) Article 257B of the Companies (Northern Ireland) Order 1986 is adapted as follows.\n(2) In paragraph (1A) omit “(within the meaning of Article 257AA)”.\n(3) In paragraph (1C)(a), (b) and (c) for “Article 257” substitute “section 479 of the Companies Act 2006”.\n(4) In paragraph (1C)(a) for “Article 256(2)” substitute “section 384(2) and (3) of the Companies Act 2006”.\n(5) In paragraph (1C)(b) omit—\n(a) the words “, where the company referred to in paragraph (1B) is a charity,”, and\n(b) the words from “or, where” to “million gross)”.\n(6) In paragraph (3) omit “or by paragraph (1) of Article 257AA”.\n(7) In paragraph (4)—\n(a) in the opening words, omit “or by paragraph (1) of Article 257AA”;\n(b) in sub-paragraph (a), omit “or paragraph (1) of Article 257AA”;\n(c) in sub-paragraph (c)(i), for “Article 229” substitute “section 386 of the Companies Act 2006”;\n(d) in sub-paragraph (c)(ii)—\n(i) for “Article 234” substitute “section 396 of the Companies Act 2006”, and\n(ii) for “this Order” substitute “Part 15 of that Act”.\n(8) In paragraph (5), for “Article 241” substitute “section 414 of the Companies Act 2006”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 3 in force at 6.4.2008, see art. 2(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev. with savings",
      "affecting": "nisr/2015/384",
      "affecting_title": "The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/674/schedule/2/paragraph/3",
    "retrieved_at": "2026-11-13T03:34:06.879440+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."
}