OpenLegislation

Paragraph 13

Original text. Later amendments are not shown.

For the entry relating to Article 253 of the 1986 Order (voluntary revision of annual accounts and directors’ report)f1 substitute—

“

Article 253 (voluntary revision of accounts)
Paragraph (1)

For paragraph (1) substitute—

“(1)

If it appears to the members of a limited liability partnership that any annual accounts did not comply with the requirements of this Order, they may prepare revised accounts.”.

Paragraph (2)
  1. (a)

    Omit the words “, or report” in both places where they occur, and

  2. (b)

    omit the words “laid before the company in general meeting or.”.

Paragraph (3)Omit the words from “or a revised summary financial statement” to the end.
Paragraph (4)
  1. (a)

    In sub-paragraph (a), omit the words “statement or report”,

  2. (b)

    in sub-paragraph (b), omit the words “or reporting accountant” and the words “, statement or report”, and

  3. (c)

    in sub-paragraph (c)—

    1. (i)

      For “where the previous accounts or report” substitute “where the previous accounts”,

    2. (ii)

      omit head (ii), and

    3. (iii)

      omit the words from “, or where a summary financial statement” to the end.

”.

Annotations

Footnotes

f1

Article 253 was inserted by Article 14 of the Companies (Northern Ireland) Order 1990 (S.I. 1990/593(N.I. 5)) and amended by regulation 4 of, and paragraph 2 in Part 1 of Schedule 1 to, S.R. 1995 No.128, by regulations 3 and 10 of, and paragraph 13 of Schedule 1 to, S.R. 2004 No. 496, by regulation 10(9) of S.R. 2005 No. 56, and by regulation 13 of S.R. 2005 No. 61, and by regulation 2(2) of, and paragraph 9 of Schedule to, S.R. 2006 No. 94