# The Companies (Northern Ireland) Order 1986 (revoked), Article 650: Part XXIII company's financial year and accounting reference periods

Extent: N.I.

(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.
(2) For the references to the incorporation of the company substitute references to the company establishing a place of business in Northern Ireland.
(3) Omit section 392(3) (restriction on frequency with which current accounting reference period may be extended).

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Source: https://www.legislation.gov.uk/nisi/1986/1032/article/650 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-650
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.