# The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024, Regulation 30: Amendment of the Companies Act

Extent: N.I.

(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) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;
(b) in subsection (2)(f) 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) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”;
(b) in subsection (2)(f) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.
(4) In section 478(b)(iii) (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) (companies excluded from the subsidiary companies audit exemption) after “Act 2017” insert “or section 39(1) of the Pension Schemes Act (Northern Ireland) 2021”.

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Source: https://www.legislation.gov.uk/nisr/2024/78/regulation/30 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-master-trusts-regulations-northern-ireland-2024/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.