{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-650",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-650.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "article/650",
  "kind": "article",
  "number": "650",
  "heading": "Part XXIII company's financial year and accounting reference periods",
  "text": "(1) Sections 390 to 392 of the Companies Act 2006 (financial year and accounting reference periods) apply to a Part XXIII company, subject to the following modifications.\n(2) For the references to the incorporation of the company substitute references to the company establishing a place of business in Northern Ireland.\n(3) Omit section 392(3) (restriction on frequency with which current accounting reference period may be extended).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 650(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 143(a) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 650(3) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 143(b) (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/article/650",
    "retrieved_at": "2026-10-29T04:48:35.100869+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."
}