{
  "url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-112",
  "json_url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-112.json",
  "legislation": "uksi/2008/948",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments etc) Order 2008",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-etc-order-2008",
  "path": "schedule/1/paragraph/112",
  "kind": "paragraph",
  "number": "112",
  "heading": "Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))",
  "text": "In Article 10 of the Companies (Northern Ireland) Order 1986 (expressions used in connection with accounts)—\n(a) in paragraph (1), for “Part VIII (accounts)” substitute “ Part 15 of the Companies Act 2006 (accounts and reports) ”;\n(b) in paragraph (2) (“realised profits” and “realised losses”), for “Article 270(3)” substitute “ section 853(4) and (5) of the Companies Act 2006 ”;\n(c) omit paragraph (3) .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 3 was inserted by S.R. (NI) 2003 No 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/948/schedule/1/paragraph/112",
    "retrieved_at": "2026-10-29T03:32:24.560840+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."
}