# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 9

Extent: N.I.

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—
(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
(b) section 392(3) (restriction on frequency with which current accounting reference period may be extended) shall be omitted.

---
Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/20D/paragraph/9 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-20D/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.