{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/regulation-3",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006/regulation-3.json",
  "legislation": "nisr/2006/138",
  "legislation_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2006",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2006",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Cases in which sending of summary financial statement prohibited",
  "text": "(1) Regulation 3 of the 1996 Regulations (cases in which sending of summary financial statement prohibited) is amended as follows.\n(2) In paragraph (1) omit “listed public”.\n(3) After paragraph (1) insert—\n“(1A) A company may not send a summary financial statement to an entitled person instead of copies of its full accounts and reports in respect of any financial year for which no auditors' report has been prepared in accordance with Article 243 of the 1986 Order.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 243 was inserted by Article 11 of S.I. 1990/593 (N.I. 5), and amended by regulation 6 of S.R. 2004 No. 496, regulation 4 of S.R. 2005 No. 56 and regulation 3 of S.R. 2005 No. 61"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/138/regulation/3",
    "retrieved_at": "2026-10-29T01:47:29.701946+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."
}