Regulation 30 Amendment of the Companies ActI1

Northern Ireland

(1)

The Companies Act is amended in accordance with paragraphs (2) to (5).

(2)

In section 384 (companies excluded from the small companies regime)—

(a)

in subsection (1)(b)(iii)^f1 after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021^f2”;

(b)

in subsection (2)(f)^f3 after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.

(3)

In section 467 (companies excluded from being treated as medium-sized)—

(a)

in subsection (1)(b)(iii)^f4 after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;

(b)

in subsection (2)(f)^f5 after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.

(4)

In section 478(b)(iii)^f6 (companies excluded from small companies exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.

(5)

In section 479B(b)(iii)^f7 (companies excluded from the subsidiary companies audit exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.

Annotations

Commencement

I1: Reg. 30 in operation at 27.3.2024, see reg. 1

Footnotes

f1: Subsection (1) was amended by regulation 3(2)(a) of S.I. 2007/2932, regulation 4(5)(a) of S.I. 2015/980, regulation 30(2)(a) of S.I. 2018/1030 and regulation 30(2)(a) of S.R. 2023 No. 148
f2: 2021 c. (N.I.)6
f3: Subsection (2) was amended by paragraph 111 of Schedule 18 to the Financial Services Act 2012 (c. 21), regulation 3(2)(b) of S.I. 2007/2932, regulation 2(2) of S.I. 2013/2005, regulation 4(5)(b) of S.I. 2015/980, regulation 30(2)(b) of S.I. 2018/1030, paragraph 2 of Schedule 2 to S.I. 2019/145 and regulation 30(2)(b) of S.R. 2023 No. 148
f4: Subsection (1) was amended by paragraph 111 of Schedule 18 to the Financial Services Act 2012, regulation 2(7)(a) of S.I. 2013/2005, regulation 30(3)(a) of S.I. 2018/1030 and regulation 30(3)(a) of S.R. 2023 No. 148
f5: Subsection (2) was amended by paragraph 111 of Schedule 18 to the Financial Services Act 2012, regulation 3(3) of S.I. 2007/2932, regulation 2(7)(b) and (c) of S.I. 2013/2005, regulation 9(4) of S.I. 2015/980, regulation 30(3)(b) of S.I. 2018/1030, paragraph 16 of Schedule 2 to S.I. 2019/145 and regulation 30(3)(b) of S.R. 2023 No. 148
f6: Section 478 was amended by regulation 3(5) of S.I. 2007/2932, regulation 30(4) of S.I. 2018/1030 and regulation 30(4) of S.R. 2023 No. 148
f7: Section 479B was inserted by regulation 7 of S.I. 2012/2301 and amended by regulation 10(3) of S.I. 2015/980, regulation 30(5) of S.I. 2018/1030 and regulation 30(5) of S.R. 2023 No. 148