The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005
These Regulations amend the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 179) following the introduction by the Directors' Remuneration Report Regulations (Northern Ireland) 2005 (S.R. 2005 No. 56) of a requirement that certain companies should produce a directors' remuneration report. Certain of those companies which are permitted under Article 259 of the Companies (Northern Ireland) Order 1986 to produce a Summary Financial Statement will fall within the category of companies required to produce a directors' remuneration report.