# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 20

Extent: N.I.

“Financial year” in this Part means the year in respect of which the accounts of the company or of the business (as the case may be) are made up; and where by reason of any alteration of the date on which the financial year of the company or business terminates the accounts have been made up for a period greater or less than one year, that greater or less period is for the purposes of this Part deemed to be a financial year.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/3/paragraph/20 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-3/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.