# Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996, Paragraph 9: Transitional arrangements: definition

Extent: N.I.
Status: prospective

(1) In this Schedule “the transitional arrangements” means the transitional arrangements made by regulation 7 of the Companies (1986 Order) (Insurance Companies Accounts) Regulations (Northern Ireland) 1994 with respect to the amendments to the 1986 Order effected by regulations 2 to 5 of those Regulations (which allow annual accounts for a financial year commencing on a date prior to 23rd December 1994 to be prepared under the 1986 Order as in force prior to its amendment by those Regulations).
(2) Where the company is entitled to the exemptions conferred by paragraph 28 of Schedule 9A to the 1986 Order as continued in force under the transitional arrangements (the full accounts having been prepared under the transitional arrangements) and has relied upon them with respect to the full accounts from which the summary financial statement is to be drawn, the summary financial statement shall state that fact.

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Source: https://www.legislation.gov.uk/nisr/1996/179/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.