{
  "url": "https://openlegislation.uk/limited-liability-partnerships-regulations-northern-ireland-2004/schedule-1",
  "json_url": "https://openlegislation.uk/limited-liability-partnerships-regulations-northern-ireland-2004/schedule-1.json",
  "legislation": "nisr/2004/307",
  "legislation_title": "Limited Liability Partnerships Regulations (Northern Ireland) 2004",
  "legislation_url": "https://openlegislation.uk/limited-liability-partnerships-regulations-northern-ireland-2004",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "MODIFICATIONS TO PROVISIONS OF PART VIII OF THE 1986 ORDER APPLIED BY THESE REGULATIONS",
  "text": "Provision of Part VIII\nModification\nArticle 230 (where and for how long accounting records to be kept)\nParagraph (5)\nIn sub-paragraph (a), omit the words “in the case of a private company,” and the word “and”. Omit sub-paragraph (b).\nArticle 232 (accounting reference periods and accounting reference date)\nParagraphs (2) and (3)\nOmit paragraphs (2) and (3).\nParagraph (3A)\nOmit the words “incorporated on or after 22nd August 1997”.\nArticle 233 (alteration of accounting reference date)\nParagraph (5)\nFor the words “laying and delivering accounts and reports” substitute “delivering the accounts and the auditors' report”.\nArticle 236 (exemption for parent companies included in accounts of larger group)\nParagraph (4)\nOmit paragraph (4).\nArticle 239 (disclosure required in notes to accounts: related undertakings)\nParagraph (3)\nOmit the words from “This paragraph” to the end.\nArticle 240 (disclosure required in notes to accounts: emoluments and other benefits of directors and others)\nOmit Article 240, save that Schedule 6 shall apply for the purpose of paragraph 56A of Schedule 4, as inserted by this Schedule.\nArticle 241 (approval and signing of accounts)\nParagraph (1)\nFor paragraph (1) substitute –\n“(1) A limited liability partnership's annual accounts shall be approved by the members, and shall be signed on behalf of all the members by a designated member.”.\nParagraph (3)\nOmit the words from “laid before” to “otherwise”, and for the words “the board” substitute “the members of the limited liability partnership”.\nParagraph (4)\nFor the words “the board by a director of the company” substitute “the members by a designated member”.\nParagraph (6)\nIn sub-paragraph (a), omit the words “laid before the company, or otherwise”.\nArticles 242 (duty to prepare directors' report) and 242A (approval and signing of directors' report)\nOmit Articles 242 and 242A.\nArticle 243 (auditors' report)\nParagraph (1)\nFor paragraph (1) substitute –\n“(1) The limited liability partnership's annual accounts shall be submitted to its auditors, who shall make a report on them to the members of the limited liability partnership.”.\nParagraph (3)\nOmit paragraph (3).\nArticle 244 (signature of auditors' report)\nParagraph (2)\nFor paragraph (2) substitute –\n“(2) Every copy of the auditors' report which is circulated, published or issued shall state the names of the auditors.”.\nParagraph (4)\nIn sub-paragraph (a), omit the words “laid before the company, or otherwise”.\nArticle 245 (duties of auditors)\nParagraph (4)\nOmit paragraph (4).\nArticle 246 (persons entitled to receive copies of accounts and report)\nParagraph (1)\nFor paragraph (1) substitute –\n“(1) A copy of the limited liability partnership's annual accounts, together with a copy of the auditors' report on those accounts, shall be sent to every member of the limited liability partnership and to every holder of the limited liability partnership's debentures, within one month of their being signed in accordance with Article 241(1) and in any event not later than 10 months after the end of the relevant accounting reference period.”.\nParagraph (2)\n(a) In sub-paragraph (a), omit the words from “who is” to “meetings and”, and\n(b) in sub-paragraphs (b) and (c), omit the words “shares or” in both places where they occur.\nParagraphs (3) and (4)\nOmit paragraphs (3) and (4).\nParagraph (4A)\nOmit the words “, of the directors' report”.\nParagraphs (4C) to (4E)\nOmit paragraphs (4C) to (4E).\nArticle 247 (right to demand copies of accounts and report)\nParagraph (1)\nOmit the words “and directors' report”.\nParagraph (2B)\nOmit paragraph (2B).\nArticle 248 (requirements in connection with publication of accounts)\nParagraph (1)\nOmit the words from “or, as the case may be,” to the end.\nParagraph (3)\n(a) In sub-paragraph (c), omit the words from “and, if no such report has been made,” to “any such financial year”,\n(b) in sub-paragraph (d), omit the words “or whether any report made for the purposes of Article 257A(2) was qualified”, and\n(c) omit the words “or any report made for the purposes of Article 257A(2)”.\nArticle 249 (accounts and report to be laid before general meeting)\nOmit Article 249.\nArticle 250 (accounts and report to be delivered to the registrar)\nParagraph (1)\n(a) For the words “The directors of a company” substitute “The designated members of a limited liability partnership”,\n(b) omit the words “a copy of the directors' report for that year and”,\n(c) for the words “or reports” substitute “or that report”, and\n(d) for the words “the directors shall annex” substitute “the designated members shall annex”.\nParagraph (2)\n(a) For the words “laying and delivering accounts and reports”, substitute “delivering the accounts and the auditors' report”, and\n(b) for the word “director” substitute the words “designated member”.\nParagraph (3)\nFor the words “the directors” in each place where they occur substitute the words “the designated members”.\nParagraph (4)\nFor the words “laying and delivering accounts and reports”, substitute “delivering the accounts and the auditors' report”.\nArticle 250A (civil penalty for failure to deliver accounts)\nParagraph (1)\n(a) For the words “laying and delivering accounts and reports” substitute “delivering the accounts and the auditors' report”, and\n(b) for the words “the directors” substitute “the designated members”.\nParagraph (2)\n(a) For the words “laying and delivering accounts and reports” substitute “delivering the accounts and the auditors' report”,\n(b) omit the words “, and whether the company is a public or private company,”,\n(c) omit the heading “Public company” and all entries under it, and\n(d) for the heading “Private company” substitute “Amount of penalty”.\nArticle 250B (delivery and publications of accounts in euros)\nParagraph (2)\nFor the words “the directors of a company” substitute “the designated members of a limited liability partnership”.\nArticle 251 (accounts of subsidiary undertakings to be appended in certain cases)\nParagraph (4)\nFor the words “the directors” substitute “the designated members”.\nArticle 252 (period allowed for delivering accounts and report)\nParagraph (1)\nFor paragraph (1), substitute the following –\n“(1) The period allowed for delivering the accounts and the auditors' report is 10 months after the end of the relevant accounting reference period.\nThis is subject to the following provisions of this Article.”.\nParagraph (2)\nIn sub-paragraph (a), omit the words “or 7 months, as the case may be,”.\nParagraph (3)\n(a) For the words “the directors” substitute “the designated members”, and\n(b) in sub-paragraph (b), for the words “laying and delivering accounts and reports” substitute “delivering the accounts and the auditors' report”.\nParagraph (4)\nFor the words “laying and delivering accounts” substitute “delivering the accounts and the auditors' report”.\nArticle 253 (voluntary revision of accounts)\nParagraph (1)\nOmit the words “, or any directors' report,” and the words “or a revised report”.\nParagraph (2)\n(a) Omit the words “or report” in both places where they occur, and\n(b) omit the words “laid before the company in general meeting or”.\nParagraph (3)\nOmit the words “or a revised directors' report”.\nParagraph (4)\n(a) In sub-paragraph (a), omit the words “or report”,\n(b) in sub-paragraph (b), omit the words “or reporting accountant” and the words “or report”, and\n(c) in sub-paragraph (c) –\n(i) for the words “previous accounts or report” substitute “previous accounts”,\n(ii) omit head (ii), and\n(iii) omit the words from “, or where a summary financial statement” to the end.\nArticle 253A (Department’s notice in respect of annual accounts)\nParagraph (1)\nFor the words from “copies of” to “general meeting or” substitute “a copy of a limited liability partnership’s annual accounts has been”.\nArticle 253B (application to court in respect of defective accounts)\nParagraph (3)\nOmit sub-paragraph (b).\nArticle 254 (special provisions for small companies)\nParagraph (3)\nOmit sub-paragraph (a), and sub-paragraph (b) (ii), (iii) and (iv).\nParagraph (4)\nOmit paragraph (4).\nParagraph (5)\n(a) For the words “the directors of the company” substitute “the designated members of the limited liability partnership”, and\n(b) omit sub-paragraph (b).\nParagraph (6)\nOmit sub-paragraphs (b) and (c).\nParagraph (8)\nOmit sub-paragraph (b) and the words “, in the report” and “, 242A”.\nArticle 254A (special provisions for medium-sized companies)\nParagraph (3)\n(a) For the words “The company” substitute “The designated members”, and\n(b) for sub-paragraph (a), substitute the following –\n“(a) which includes a profit and loss account in which the following items listed in the profit and loss account formats set out in Part I of Schedule 4 are combined as one item under the heading “gross profit or loss”– Items 1 to 3 and 6 in Format 1; Items 1 to 5 in Format 2;”.\nArticle 255 (qualification of company as small or medium-sized)\nParagraph (5)\nIn sub-paragraph (a), for the words “items A to D” substitute “items B to D”.\nArticle 255A (cases in which special provisions do not apply)\nParagraph (1)\nFor sub-paragraph (a), substitute “(a) the limited liability partnership is, or was at any time within the financial year to which the accounts relate, a person (other than a banking limited liability partnership) who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on one or more regulated activities;”.\nArticle 255B (special auditors' report)\nParagraph (1)\n(a) In sub-paragraph (a), for the words “the directors of a company” substitute “the designated members of a limited liability partnership”, and\n(b) in sub-paragraph (b), omit the words “or (2)”.\nArticle 257A (exemptions from audit)\nParagraph (2)\nOmit paragraph (2).\nParagraph (3A)\nOmit paragraph (3A).\nParagraph (4)\nOmit paragraph (4).\nParagraph (6)\nOmit the words “or gross income”.\nParagraph (6A)\nOmit the words “or (2)”.\nParagraph (7)\nOmit the words from “, and “gross income”” to the end.\nArticle 257AA (dormant companies)\nParagraph (1)\nFor the words “Article 257B(2) to (5)” substitute “Article 257B(4) and (5)”.\nParagraph (2)\nIn sub-paragraph (a), for the words “Article 255A(1)(a)(i) or (b)” substitute “Article 255A(1)(b)”.\nParagraph (3)\nFor paragraph (3), substitute the following –\n“(3) Paragraph (1) does not apply if at any time in the financial year in question the limited liability partnership was a person (other than a banking limited liability partnership) who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on one or more regulated activities.”.\nParagraph (5)\nIn sub-paragraph (b), omit the words “(6) or”.\nParagraph (6)\nOmit paragraph (6).\nParagraph (7)\nIn sub-paragraph (a), for the words “Article 38 (change of name)” substitute “paragraph 5 of the Schedule to the Limited Liability Partnerships Act (Northern Ireland) 2002”.\nOmit sub-paragraph (b).\nArticle 257B (cases where audit exemption not available)\nParagraph (1)\nOmit the words “or (2)” and sub-paragraphs (a) and (bb).\nIn sub-paragraph (b), after “it was a person” insert “(other than a banking limited liability partnership)”.\nParagraph (1C)\nFor sub-paragraph (b), substitute “that the group’s aggregate turnover in that year (calculated in accordance with Article 257) is not more than £5.6 million net (or £6.72 million gross),”.\nParagraphs (2) and (3)\nOmit paragraphs (2) and (3).\nParagraph (4)\n(a) Omit the words “or (2)” in both places where they occur, and\n(b) omit sub-paragraph (b).\nArticles 257C (the report required for the purposes of Article 257A(2)) and 257D (the reporting accountant)\nOmit Articles 257C and 257D.\nArticle 257E (effect of exemption from audit)\nParagraph (1)\n(a) In sub-paragraph (b), omit the words from “or laid” to the end, and\n(b) omit sub-paragraph (c).\nParagraph (2)\nOmit paragraph (2).\nArticle 259 (provision of summary financial statement by listed public companies)\nOmit Article 259.\nArticles 260 and 261 (private company election to dispense with laying of accounts and reports)\nOmit Articles 260 and 261.\nArticle 262 (exemption for unlimited companies from requirement to deliver accounts and reports)\nOmit Article 262.\nArticle 263 (special provisions for banking and insurance companies)\nOmit Article 263.\nArticle 263A (special provisions for banking and insurance groups)\nOmit Article 263A.\nArticle 263B (modification of disclosure requirements in relation to banking company or group)\nOmit Article 263B.\nArticle 263D (power to apply provisions to banking partnerships)\nOmit Article 263D.\nArticle 265 (power of Department to alter accounting requirements)\nOmit Article 265.\nArticle 268 (participating interests)\nParagraph (6)\nFor the words from “, Schedule 8A,” to “Schedule 9A” substitute the words “and Schedule 8A”.\nArticle 270 (minor definitions)\nParagraph (1)\n(a) Omit the definitions of “annual report” and “credit institution”, and\n(b) insert the following definitions at the appropriate place –\n““banking limited liability partnership” means a limited liability partnership which has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits (but does not include such a partnership which has permission to accept deposits only for the purpose of carrying on another regulated activity in accordance with that permission);\n“limited liability partnership” means a limited liability partnership formed and registered under the Limited Liability Partnerships Act (Northern Ireland) 2002;”.\nParagraph (2)\nOmit paragraph (2).\nParagraph (3)\nAfter paragraph (3), insert the following –\n“(3A) The definition of banking limited liability partnership in paragraph (1) must be read with –\n(a) section 22 of the Financial Services and Markets Act 2000,\n(b) any relevant order under that section, and\n(c) Schedule 2 to that Act.”.\nArticle 270A (index of defined expressions)\nIn the index of defined expressions –\n(a) the entries relating to “annual report”, “credit institution” and “reporting accountant”, and all entries relating to Articles 263 and 263A and to Schedules 9 and 9A, shall be omitted, and\n(b) the following entries shall be inserted at the appropriate place –\n“banking limited liability partnership Article 270”;\n“limited liability partnership Article 270”.\nSchedule 4 (form and content of company accounts)\nParagraph 1\nIn sub-paragraph (1)(b), for the words “any one of” substitute “either of”.\nParagraph 3\nIn sub-paragraph (2)(b), omit the words “shares or”.\nOmit sub-paragraph (7)(b) and (c).\nBalance Sheet Format 1\nOmit the following items and the notes on the balance sheet formats which relate to them –\n(a) item A (called-up share capital not paid),\n(b) item B.III.7 (own shares),\n(c) item C.II.5 (called-up share capital not paid), and\n(d) item C.III.2 (own shares).\nFor item K (capital and reserves) substitute –\n“K. Loans and other debts due to members (12)\nL. Members' other interests\nI Members' capital\nII Revaluation reserve\nIII Other reserves”.\nBalance Sheet Format 2(c)\nOmit the following items and the notes on the balance sheet format which relates to them –\n(a) Assets item A (called-up share capital not paid),\n(b) Assets item B.III.7 (own shares),\n(c) Assets item C.II.5 (called-up share capital not paid), and\n(d) Assets item C.III.2 (own shares).\nFor Liabilities item A (capital and reserves) substitute –\n“A. Loans and other debts due to members (12)\nAA. Members' other interests\nI Members' capital\nII Revaluation reserve\nIII Other reserves”.\nNotes on the balance sheet formats\nNote (12)\nSubstitute the following as Note (12) –\n“(12) Loans and other debts due to members\n(Format 1, item K and Format 2, item A)\nThe following amounts shall be shown separately under this item –\n(a) the aggregate amount of money advanced to the limited liability partnership by the members by way of loan,\n(b) the aggregate amount of money owed to members by the limited liability partnership in respect of profits,\n(c) any other amounts.”.\nProfit and loss account formats\nIn Format 1, for item 20 (profit or loss for the financial year) substitute “20. Profit or loss for the financial year before members' remuneration and profit shares”.\nIn Format 2, for item 22 (profit or loss for the financial year) substitute “22. Profit or loss for the financial year before members' remuneration and profit shares”.\nOmit Profit and Loss Account Formats 3 and 4 and the notes on the profit and loss account formats which relate to them.\nNotes on the profit and loss account formats\nNote (15) (income from other fixed asset investments: other interest receivable and similar income)\nAt the end of Note (15), insert the words “Interest receivable from members shall not be included under this item.”.\nNote (16) (interest payable and similar charges)\nAt the end of Note (16), insert “Interest payable to members shall not be included under this item.”.\nAccounting principles and rules\nParagraph 12\nIn sub-paragraph (b), omit the words “on behalf of the board of directors”.\nParagraph 34\nOmit sub-paragraphs (3), (3A) and (3B).\nNotes to the accounts\nParagraph 37\nFor the words “38 to 51” substitute the words “41 to 51(1)”.\nInsertion of new paragraph after paragraph 37\nInsert the following new paragraph after paragraph 37 –\n“Loans and other debts due to members\n37A The following information shall be given –\n(a) the aggregate amount of loans and other debts due to members as at the date of the beginning of the financial year,\n(b) the aggregate amounts contributed by members during the financial year,\n(c) the aggregate amounts transferred to or from the profit and loss account during that year,\n(d) the aggregate amounts withdrawn by members or applied on behalf of members during that year,\n(e) the aggregate amount of loans and other debts due to members as at the balance sheet date,\n(f) the aggregate amount of loans and other debts due to members that fall due after one year.”.\nParagraphs 38 to 40\nOmit paragraphs 38 to 40.\nParagraphs 49 and 51(2)\nOmit paragraphs 49 and 51(2).\nParagraph 56\nInsert the following paragraph after paragraph 56 –\n“Particulars of members\n56A (1) Particulars shall be given of the average number of members of the limited liability partnership in the financial year, which number shall be determined by dividing the relevant annual number by the number of months in the financial year.\n(2) The relevant annual number shall be determined by ascertaining for each month in the financial year the number of members of the limited liability partnership for all or part of that month, and adding together all the monthly numbers.\n(3) Where the amount of the profit of the limited liability partnership for the financial year before members' remuneration and profit shares exceeds £200,000, there shall be disclosed the amount of profit (including remuneration) which is attributable to the member with the largest entitlement to profit (including remuneration).\nFor the purpose of determining the amount to be disclosed, “remuneration” includes any emoluments specified in paragraph 1(1)(a), (c) or (d) of Schedule 6 which are paid by or receivable from –\n(i) the limited liability partnership; and\n(ii) the limited liability partnership’s subsidiary undertakings; and\n(iii) any other person.”.\nParagraph 58\nOmit sub-paragraph (3)(c).\nSpecial provisions where the company is an investment company\nParagraphs 71 to 73\nOmit paragraphs 71 to 73.\nSchedule 4A (form and content of group accounts)\nParagraph 1\nOmit sub-paragraph (3).\nParagraph 10\nOmit sub-paragraph (1)(a) to (c).\nOmit sub-paragraph (2).\nParagraph 11\nFor sub-paragraph (1), substitute–\n“(1) Where a limited liability partnership adopts the merger method of accounting, it must comply with this paragraph, and with generally accepted accounting principles or practice.”.\nOmit sub-paragraphs (5) to (7).\nParagraph 17\n(a) In sub-paragraph (2)(a), for the words “item K” substitute “item L”,\n(b) in sub-paragraph (2)(b), for the words “items A” substitute “items AA”, and\n(c) in sub-paragraphs (3) and (4), omit heads (c) and (d).\nParagraph 21\nIn sub-paragraph (3), omit heads (c) and (d).\nSchedule 5 (disclosure of information: related undertakings)\nParagraph 6\nOmit paragraph 6.\nParagraph 9A\nOmit paragraph 9A.\nParagraph 20\nOmit paragraph 20.\nParagraph 28A\nOmit paragraph 28A.\nSchedule 8 (form and content of accounts prepared by small companies)\nParagraph 1\nIn sub-paragraph (1)(b), for the words “any one of” substitute “either of”.\nParagraph 3\nIn sub-paragraph (2)(b), omit the words “shares or”.\nOmit sub-paragraph (7)(b).\nBalance Sheet Format 1\nOmit item A (called-up share capital not paid) and note (1) on the balance sheet format. For item K (capital and reserves) substitute –\n“K. Loans and other debts due to members (9)\nL. Members' other interests\nI Members' capital\nII Revaluation reserve\nIII Other reserves”.\nBalance Sheet Format 2\nOmit Assets item A (called-up share capital not paid) and note (1) on the balance sheet format.\nFor Liabilities item A (capital and reserves) substitute –\n“A. Loans and other debts due to members (9)\nAA. Members' other interests\nI Members' capital\nII Revaluation reserve\nIII Other reserves”.\nNotes on the balance sheet formats\nNote (4) (Others: Other investments)\nOmit Note (4).\nNote (9)\nSubstitute the following as Note (9) –\n“(9) Loans and other debts due to members\n(Format 1, item K and Format 2, item A)\nThe following amounts shall be shown separately under this item –\n(a) the aggregate amount of money advanced to the limited liability partnership by the members by way of loan,\n(b) the aggregate amount of money owed to members by the limited liability partnership in respect of profits,\n(c) any other amounts.”.\nProfit and loss account formats\nIn Format 1, for item 20 (profit or loss for the financial year) substitute “20. Profit or loss for the financial year before members' remuneration and profit shares”.\nIn Format 2, for item 22 (profit or loss for the financial year) substitute “22. Profit or loss for the financial year before members' remuneration and profit shares”.\nOmit Profit and Loss Account Formats 3 and 4 and the notes on the profit and loss account formats which relate to them.\nNotes on the profit and loss account formats\nNote (12) (income from other fixed asset investments: other interest receivable and similar income)\nAt the end of Note (12), insert the words “Interest receivable from members shall not be included under this item.”.\nNote (13) (interest payable and similar charges)\nAt the end of Note (13), insert “Interest payable to members shall not be included under this item.”.\nAccounting principles and rules\nParagraph 12\nIn sub-paragraph (b), omit the words “on behalf of the board of directors”.\nParagraph 34\nOmit sub-paragraphs (3), (4) and (5).\nNotes to the accounts\nParagraph 37\nFor the words “Paragraphs 38 to 47” substitute “Paragraphs 40 to 47”.\nInsertion of new paragraph after paragraph 37\nInsert the following new paragraph after paragraph 37 –\n“Loans and other debts due to members\n37A The following information shall be given –\n(a) the aggregate amount of loans and other debts due to members as at the date of the beginning of the financial year,\n(b) the aggregate amounts contributed by members during the financial year,\n(c) the aggregate amounts transferred to or from the profit and loss account during that year,\n(d) the aggregate amounts withdrawn by members or applied on behalf of members during that year,\n(e) the aggregate amount of loans and other debts due to members as at the balance sheet date, and\n(f) the aggregate amount of loans and other debts due to members that fall due after one year.”.\nParagraphs 38 and 39\nOmit paragraphs 38 and 39.\nParagraph 45\nOmit paragraph 45.\nParagraph 51\nOmit sub-paragraph (3)(c).\nSchedule 8A (form and content of abbreviated accounts of small companies delivered to registrar)\nBalance Sheet Format 1\nOmit item A (called-up share capital not paid).\nFor item K (capital and reserves) substitute –\n“K. Loans and other debts due to members\nL. Members' other interests\nI Members' capital\nII Revaluation reserve\nIII Other reserves”.\nBalance Sheet Format 2\nOmit Assets item A (called-up share capital not paid).\nFor Liabilities item A (capital and reserves) substitute –\n“A. Loans and other debts due to members\nAA. Members' other interests\nI Members' capital\nII Revaluation reserve\nIII Other reserves”.\nNotes to the accounts\nParagraphs 5 and 6\nOmit paragraphs 5 and 6.\nParagraph 9\nOmit sub-paragraph (3)(c).",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 in operation at 13.9.2004, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 230 was inserted into the 1986 Order by Article 4 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Article 232 was inserted into the 1986 Order by Article 5 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Article 233 was inserted into the 1986 Order by Article 5 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Article 236 was inserted into the 1986 Order by Article 7 (3) of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1993 No. 199 and S.R. 1994 No. 428"
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Article 239 was inserted into the 1986 Order by Article 8(1) of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1994 No. 133 and S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Article 240 was inserted into the 1986 Order by Article 8(3) of the Companies (Northern Ireland) Order 1990. Part I of Schedule 6 was substituted by Article 8(4) of, and paragraphs 1 to 3 of Schedule 4 to, the Companies (Northern Ireland) Order 1990, and amended by S.R. 1997 No. 545 and S.I. 2001/3649"
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Article 241 was inserted into the 1986 Order by Article 9 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Article 242 was inserted into the 1986 Order by Article 10 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Article 242A was inserted into the 1986 Order by Article 10 of the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Article 243 was inserted into the 1986 Order by Article 11 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "Article 244 was inserted into the 1986 Order by Article 11 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "Article 245 was inserted into the 1986 Order by Article 11 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "Article 246 was inserted into the 1986 Order by Article 12 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 2003 No. 3"
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "Article 247 was inserted into the 1986 Order by Article 12 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 2003 No. 3"
    },
    {
      "type": "footnote",
      "label": "f15",
      "text": "Article 248 was inserted into the 1986 Order by Article 12 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1995 No. 128"
    },
    {
      "type": "footnote",
      "label": "f16",
      "text": "Article 249 was inserted into the 1986 Order by Article 13 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f17",
      "text": "Article 250 was inserted into the 1986 Order by Article 13 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f18",
      "text": "Article 250A was inserted into the 1986 Order by Article 13 of the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f19",
      "text": "Article 250B was inserted into the 1986 Order by S.R. 1992 No. 503"
    },
    {
      "type": "footnote",
      "label": "f20",
      "text": "Article 251 was inserted into the 1986 Order by Article 13 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f21",
      "text": "Article 252 was inserted into the 1986 Order by Article 13 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f22",
      "text": "Article 253 was inserted into the 1986 Order by Article 14 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1995 No. 128"
    },
    {
      "type": "footnote",
      "label": "f23",
      "text": "Article 253A was inserted into the 1986 Order by Article 14 of the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f24",
      "text": "Article 253B was inserted into the 1986 Order by Article 14 of the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f25",
      "text": "Article 254 was inserted into the 1986 Order by Article 15 of the Companies (Northern Ireland) Order 1990, substituted by S.R. 1997 No. 436, and amended by S.R. 1997 No. 545 and S.R. 2001 No. 153"
    },
    {
      "type": "footnote",
      "label": "f26",
      "text": "Article 254A was inserted into the 1986 Order by S.R. 1997 No. 436"
    },
    {
      "type": "footnote",
      "label": "f27",
      "text": "Article 255 was inserted into the 1986 Order by Article 15 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1992 No. 503, S.R. 1997 No. 314 and S.R. 1997 No. 436"
    },
    {
      "type": "footnote",
      "label": "f28",
      "text": "Article 255A was inserted into the 1986 Order by S.R. 1997 No. 436, and amended by S.I. 2001/3649"
    },
    {
      "type": "footnote",
      "label": "f29",
      "text": "Article 255B was inserted into the 1986 Order by S.R. 1997 No. 436, and amended by S.R. 2001 No. 153"
    },
    {
      "type": "footnote",
      "label": "f30",
      "text": "Article 257A was inserted into the 1986 Order by S.R. 1995 No. 128, and amended by S.R. 1997 No. 500 and by S.R. 2001 No. 153"
    },
    {
      "type": "footnote",
      "label": "f31",
      "text": "Article 257AA was inserted into the 1986 Order by S.R. 2001 No. 153, and amended by S.I. 2001/3649"
    },
    {
      "type": "footnote",
      "label": "f32",
      "text": "Article 257B was inserted into the 1986 Order by S.R. 1995 No. 128, and amended by S.R. 1997 No. 314, S.R. 1997 No. 500, S.R. 2001 No. 153, S.I. 2001/1283, S.I. 2001/3649 and S.R. 2004 No. 190"
    },
    {
      "type": "footnote",
      "label": "f33",
      "text": "Article 257C was inserted into the 1986 Order by S.R. 1995 No. 128, and amended by S.R. 1997 No. 436 and S.R. 2001 No. 153"
    },
    {
      "type": "footnote",
      "label": "f34",
      "text": "Article 257D was inserted into the 1986 Order by S.R. 1995 No. 128, and amended by S.R. 1997 No. 500"
    },
    {
      "type": "footnote",
      "label": "f35",
      "text": "Article 257E was inserted into the 1986 Order by S.R. 1995 No. 128, and amended by S.R. 2001 No. 153"
    },
    {
      "type": "footnote",
      "label": "f36",
      "text": "Article 259 was inserted into the 1986 Order by Article 17 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and subsequently amended in a manner not relevant to these Regulations"
    },
    {
      "type": "footnote",
      "label": "f37",
      "text": "Articles 260 and 261 were inserted into the 1986 Order by Article 18 of the Companies (Northern Ireland) Order 1990 in place of existing Articles of those numbers"
    },
    {
      "type": "footnote",
      "label": "f38",
      "text": "Article 262 was inserted into the 1986 Order by Article 19 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and subsequently amended in a manner not relevant to these Regulations"
    },
    {
      "type": "footnote",
      "label": "f39",
      "text": "Article 263 was inserted into the 1986 Order by Article 20 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, substituted by S.R. 1992 No. 258 and amended by S.R. 1994 No. 428"
    },
    {
      "type": "footnote",
      "label": "f40",
      "text": "Article 263A was inserted into the 1986 Order by Article 20 of the Companies (Northern Ireland) Order 1990, substituted by S.R. 1992 No. 258 and amended by S.R. 1993 No. 199, S.R. 1994 No. 428 and S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f41",
      "text": "Article 263B was inserted into the 1986 Order by Article 20 of the Companies (Northern Ireland) Order 1990, substituted by S.R. 1992 No. 258 and amended by S.R. 1993 No. 199"
    },
    {
      "type": "footnote",
      "label": "f42",
      "text": "Article 263D was inserted into the 1986 Order by Article 20 of the Companies (Northern Ireland) Order 1990 and amended by S.I. 2001/3649"
    },
    {
      "type": "footnote",
      "label": "f43",
      "text": "Article 265 was inserted into the 1986 Order by Article 22 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    },
    {
      "type": "footnote",
      "label": "f44",
      "text": "Article 268 was inserted into the 1986 Order by Article 24 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1992 No. 258, S.R. 1994 No. 428 and S.R. 1997 No. 436"
    },
    {
      "type": "footnote",
      "label": "f45",
      "text": "Article 270 was inserted into the 1986 Order by Article 24 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1993 No. 199, S.R. 1997 No. 314 and S.I. 2002/765"
    },
    {
      "type": "footnote",
      "label": "f46",
      "text": "Article 270A was inserted into the 1986 Order by Article 24 of the Companies (Northern Ireland) Order 1990, and amended by S.R. 1992 No. 258, S.R. 1994 No. 428, S.R. 1995 No. 128, S.R. 1997 No. 314 and S.R. 1997 No. 436"
    },
    {
      "type": "footnote",
      "label": "f47",
      "text": "Schedule 4 was amended by Article 6(2) of, and Schedule 1 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f48",
      "text": "Paragraph 3 was amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f49",
      "text": "Balance sheet formats 1 and 2 were amended by Article 6(2) of, and paragraphs 1 to 4 of Schedule 1 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f50",
      "text": "Profit and loss account formats 1 and 2 were amended by Article 6(2) of, and paragraphs 1 to 3 of Schedule 1 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f51",
      "text": "Paragraph 12 was amended by Article 25 of, and paragraph 23 of Schedule 10 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f52",
      "text": "Paragraph 34 was amended by Article 6(2) of, and paragraph 6 of Schedule 1 to, the Companies (Northern Ireland) Order 1990 and by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f53",
      "text": "Paragraph 56 was amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f54",
      "text": "Paragraph 58 was amended by Article 6(2) of, and paragraph 10 of Schedule 1 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f55",
      "text": "Schedule 4A was inserted by Article 7(2) of, and Schedule 2 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f56",
      "text": "Paragraph 1 was amended by S.R. 1997 No. 314 and S.R. 1997 No. 436"
    },
    {
      "type": "footnote",
      "label": "f57",
      "text": "Schedule 5 was substituted by Article 8(2) of, and Schedule 3 to, the Companies (Northern Ireland) Order 1990"
    },
    {
      "type": "footnote",
      "label": "f58",
      "text": "Paragraph 6 was amended by S.R. 1997 No. 314"
    },
    {
      "type": "footnote",
      "label": "f59",
      "text": "Paragraph 9A was inserted by S.R. 1994 No. 133"
    },
    {
      "type": "footnote",
      "label": "f60",
      "text": "Paragraph 28A was inserted by S.R. 1994 No. 133"
    },
    {
      "type": "footnote",
      "label": "f61",
      "text": "Schedule 8 was substituted by S.R. 1997 No. 436"
    },
    {
      "type": "footnote",
      "label": "f62",
      "text": "Schedule 8A was inserted by S.R. 1997 No. 436"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "nisr/2004/307",
      "affecting_title": "Limited Liability Partnerships Regulations (Northern Ireland) 2004"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2008/134",
      "affecting_title": "The Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2008/134",
      "affecting_title": "The Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2008/134",
      "affecting_title": "The Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations (Northern Ireland) 2008"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/438",
      "affecting_title": "The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words omitted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2006/377",
      "affecting_title": "Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2004/307/schedule/1",
    "retrieved_at": "2026-10-29T01:56:58.578985+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."
}