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PROTECTION OF DEPOSITORS ACT (NORTHERN IRELAND) 1964 - SECT 8

Relaxation of requirements as to periodical accounts.

8.(1) If it appears to the Ministry, on application made by any company, that
by reason of any of the following circumstances, that is to say:

(a)any scheme of reconstruction or amalgamation to which the company has been
party;

(b)any alteration of the company's financial year effected for the purpose of
complying with the requirements of section 147 of the Companies Act (Northern
Ireland) 1960 as to the financial years of holding companies and their
subsidiaries;

(c)any requirements of the law of, or any exceptional circumstances existing
or arising in, any country outside Northern Ireland in which the company
carries on business; or

(d)any other exceptional circumstances affecting the production or audit of
the company's accounts;

(2) Where an order made under subsection (1) in the case of any company
extends the period allowed by section 6 for delivering any such
audited accounts or interim accounts as are described in paragraph (a) and
paragraph (b) respectively of section 6(2), then, unless the order includes a
direction that this subsection is not to apply in relation to that order,
section 5(1) shall not apply to the company in respect of any advertisement
issued during the extended period allowed by the order for delivering those
accounts.

S.9 spent

Special provisions as to newly incorporated companies.

© 1964 Crown Copyright

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