Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005.

These Regulations shall come into operation on 30th March 2005 and shall have effect as respects companies' financial years beginning on or after 1st April 2005.

In these Regulations “the Regulations” means the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996^f1.