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  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006.json",
  "id": "nisr/2006/138",
  "title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2006",
  "short_title": "Companies (Summary Financial Statement) 2006",
  "long_title": "These Regulations, which come into operation on 1st April 2006, amend the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 179) (“the 1996 Regulations”). The provisions in the Regulation reflect amendments made to Article 259 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I.6)) (provision of summary financial statements to shareholders) by regulation 11 of the Companies (1986 Order) (International Accounting Standards and Other Accounting Amendments) Regulations (Northern Ireland) 2004 (S.R. 2004 No. 496) and regulation 11 of the Companies (1986 Order) (Operating and Financial Review and Directors' Report etc.) Regulations (Northern Ireland) 2005 (S.R. 2005 No. 61).",
  "citation": "S.R. 2006/138",
  "type": "nisr",
  "year": "2006",
  "number": "138",
  "version": "current",
  "date": "2006-03-16",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/introduction",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/regulation-1",
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      "heading": "Cases in which sending of summary financial statement prohibited",
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      "path": "regulation/4",
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      "heading": "Ascertainment of entitled person’s wishes",
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      "path": "regulation/6",
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      "path": "regulation/8",
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      "heading": "Companies and groups other than banking and insurance companies and groups",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/regulation-8",
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      "path": "regulation/9",
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      "heading": "Banking companies and groups",
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      "extent": null,
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      "path": "regulation/10",
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      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/regulation-10",
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      "path": "regulation/11",
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      "heading": "Companies and groups preparing accounts in accordance with the IAS Regulation",
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      "path": "regulation/12",
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      "heading": "Form and content of summary financial statement of non-banking or insurance companies and groups",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/regulation-12",
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      "kind": "schedule",
      "number": null,
      "heading": "[Schedule 3A to the 1996 Regulations]",
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