{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/schedule-3/paragraph-1.json",
  "legislation": "nisr/1996/179",
  "legislation_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Application of Schedule",
  "text": "(1) Paragraphs 2 to 8 apply where the full annual accounts for the financial year have been prepared under Part VIII of the 1986 Order as amended by the Companies (1986 Order) (Insurance Companies Accounts) Regulations (Northern Ireland) 1994.\n(2) Paragraphs 2 and 3 and 8 to 11 apply where the full annual accounts for the financial year have been prepared under the transitional arrangements (as defined in paragraph 9(1)).",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 1 in operation at 10.6.1996, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 1994 No. 428"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
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      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
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      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
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    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
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    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
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      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
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    {
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      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
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    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2005/57",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2005/57",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/179/schedule/3/paragraph/1",
    "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."
}