# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 19

Extent: N.I.

If in the case of a company which has been carrying on business, or of a business which has been carried on for less than 5 years, the accounts of the company or business have only been made up in respect of 4 years, 3 years, 2 years or one year, the preceding paragraphs of this Part have effect as if references to 4 years, 3 years, 2 years or one year (as the case may be) were substituted for references to 5 years.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/3/paragraph/19 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-3/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.