{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996.json",
  "id": "nisr/1996/179",
  "title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996",
  "short_title": "Companies (Summary Financial Statement) 1996",
  "long_title": "These Regulations, which come into operation on 10th June 1996, replace the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1993 (S.R. 1993 No. 267) (“the 1993 Regulations”).",
  "citation": "S.R. 1996/179",
  "type": "nisr",
  "year": "1996",
  "number": "179",
  "version": "current",
  "date": "1996-04-30",
  "revised": true,
  "valid_from": "1996-04-30",
  "extent": "N.I.",
  "unapplied_effects": 66,
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      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996",
      "affecting_provisions": "reg. 1"
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    },
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      "type": "coming into force",
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    {
      "type": "coming into force",
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    {
      "type": "coming into force",
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    {
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    {
      "type": "coming into force",
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    {
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    {
      "type": "coming into force",
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      "type": "coming into force",
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    },
    {
      "type": "coming into force",
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      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(2)(a)",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
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    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 6(2)(d)",
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      "affecting_provisions": "Sch. 2 para. 5(2)(c)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(2)(d)",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 5(2)(c)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(2)(d)",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 5(2)(c)(iii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 7(5)(b)",
      "affecting": "nisr/2003/3",
      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 6"
    },
    {
      "type": "reg. 2 renumbered as reg. 2(1)",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 2(1)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 2(1)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 2(2)",
      "affecting": "nisr/2003/3",
      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 2(2)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 4(2)(a)",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(3)",
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      "type": "inserted",
      "affected_provisions": "reg. 4(3A)",
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    },
    {
      "type": "words substituted",
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    {
      "type": "words substituted",
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      "affecting_provisions": "Sch. 2 para. 4(2)(b)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 5(1)(c)",
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    {
      "type": "words substituted",
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      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003",
      "affecting_provisions": "Sch. 2 para. 4(3)(a)"
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    {
      "type": "words inserted",
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    {
      "type": "word omitted",
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      "type": "words substituted",
      "affected_provisions": "reg. 6(2)",
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      "affecting_provisions": "Sch. 2 para. 5(2)(a)"
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    {
      "type": "inserted",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 3(1)"
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    {
      "type": "inserted",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 3(2)"
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    {
      "type": "inserted",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
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      "affecting_provisions": "reg. 5(1)"
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      "type": "inserted",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
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      "type": "inserted",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
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    {
      "type": "inserted",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 7(1)"
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      "affected_provisions": "Sch. 3 para. 4(4)",
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      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 7(2)"
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      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2007/732",
      "affecting_title": "The Companies (EEA State) Regulations 2007",
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    }
  ],
  "made_under": [
    {
      "id": "nisi/1986/1032",
      "title": "The Companies (Northern Ireland) Order 1986 (revoked)",
      "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
      "provisions": [
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      ]
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/changes.json",
  "changes_made_by": 42,
  "changes_made_by_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/179",
    "retrieved_at": "2026-10-29T02:36:18.037137+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."
}