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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 122

Documents be annexed to annual return.

122.(1) Subject to the provisions of this Act, there shall be annexed to the
annual return

(a)a written copy, certified both by a director and by the secretary of
the company to be a true copy, of every balance sheet laid before the company
in general meeting during the period to which the return relates (including
every document required by law to be annexed to the balance sheet); and

(b)a copy, certified as aforesaid, of the report of the auditors on, and of
the report of the directors accompanying, each such balance sheet;

(2) If any such balance sheet as aforesaid or document required by law to be
annexed thereto did not comply with the requirements of the law as in force at
the date of the audit with respect to the form of balance sheets or documents
aforesaid, as the case may be, there shall be made such additions to and
corrections in the copy as would have been required to be made in the balance
sheet or document in order to make it comply with the said requirements, and
the fact that the copy has been so amended shall be stated thereon.

(3) If a company fails to comply with this section, the company and every
officer of the company who is in default shall be liable to a default fine.

For the purposes of this sub-section "officer" shall include any person in
accordance with whose directions or instructions the directors of the company
are accustomed to act.

(4) This section shall not apply to

(a)a private company; or]

Para.(b) rep. by 1973 c.58 s.54 schs.3,5

© 1960 Crown Copyright

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