{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-20D/paragraph-9",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-20D/paragraph-9.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": "schedule/20D/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "Sections 390 to 392 of the Companies Act 2006 (financial year and accounting reference periods) apply to a company to which this Part applies subject to the following modifications—\n(a) for the references to the incorporation of the company there shall be substituted references to the company becoming a company to which this Part applies, and\n(b) section 392(3) (restriction on frequency with which current accounting reference period may be extended) shall be omitted.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 20D para. 9 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. 151(a)(i) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 20D para. 9(b) 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. 151(a)(ii) (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/20D/paragraph/9",
    "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."
}