{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-51",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-51.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/4/paragraph/51",
  "kind": "paragraph",
  "number": "51",
  "heading": "Miscellaneous matters",
  "text": "(1) Particulars shall be given of any case where the purchase price or production cost of any asset is for the first time determined under paragraph 28.\n(2 ) Where any outstanding loans made under the authority of Article 163(4)(b),(bb) or (c) (loans to employees for acquisition of company's shares) or 165 (private companies) are included under any item shown in the company's balance sheet, the aggregate amount of those loans shall be disclosed for each item in question.\nSub-para. (3) rep. by SR 1997/314",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "mod. by SR 1986/305"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "1990 NI 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/4/paragraph/51",
    "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."
}