# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 8

Extent: N.I.

(1) This part applies to any institution to which Article 648A applies which—
(a) is incorporated, and
(b) is not required by the law of the country in which it has its head office to prepare and have audited accounts.
(2) In this Part, “branch” has the meaning given by Article 648A.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/20C/paragraph/8 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-20C/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.