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Regulations as to form of accounts and notices. 13.(1) The Ministry may make regulations with respect to the form and contents of the accounts to be delivered in pursuance of the foregoing provisions of this Act, the statements, reports or other documents to be annexed to such accounts, and the auditing of such accounts; and except where the context otherwise requires, any reference in this Act to such accounts shall be construed as including a reference to any statements, reports or other documents required to be annexed thereto. (2) The Ministry may make regulations with respect to the form of any notice required or authorised to be delivered or given under the foregoing provisions of this Act. (3) Regulations under subsection (1) shall include among the statements to be annexed to the accounts of a company a statement containing such particulars as may be prescribed by the regulations with respect to the business carried on by the company, and any subsidiary of the company, during the period to which those accounts relate. (4) Regulations under subsection (1) shall apply, with such exceptions, additions or other modifications as may be prescribed by the regulations, all or any of the provisions of [the Companies Act (Northern Ireland) 1960 with respect to the accounts required by Part IV of that Act] [the Companies Acts (Northern Ireland) 1960 and 1978 with respect to the accounts of which a copy is required by Article 3 of the Companies (Northern Ireland) Order 1978] to be laid before a company in general meeting; but except so far as provided by such regulations, the said provisions of [that Act] [those Acts] shall not apply to the accounts to be delivered under this Act. (5) Regulations under subsection (1) may, for the purpose of securing more accurate information, require that the interim accounts to be delivered under section 5 or section 6 by companies to which those sections apply, or by any class or description of such companies, shall be audited accounts; but such regulations shall not affect the date as at which or the period for which any accounts required by those sections are to be made up or the period within which they are to be delivered. (6) Regulations under subsection (1) shall be subject to affirmative resolution. [(7) The documents required by section 122 of the Companies Act (Northern Ireland) 1960 to be annexed to the annual return made by a company shall not include copies of any accounts delivered to the Registrar and the Ministry under this Act.]
© 1964 Crown Copyright
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