{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4A/paragraph-1",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4A/paragraph-1.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/4A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Group accounts shall comply so far as practicable with the provisions ofArticle 398A(3) (amount of auditors' remuneration) and Schedule 4 (form and content of company accounts) as if the undertakings included in the consolidation ( “the group”) were a single company.\nSub-para. (2) rep. by SR 1997/436\n(3) Where the parent company is treated as an investment company for the purposes of Part V of that Schedule (special provisions for investment companies) the group shall be similarly treated.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "SR 1997/314"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "prosp. rep. by 2005 NI 17 (which amendment repealed (6.4.2008) by Companies Act 2006 (c. 46), s. 1295, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/4A/paragraph/1",
    "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."
}