Companies Act 2014

297.

Exemption from consolidation: size of group

297. F88 [ ]

Annotations

Amendments:

F88

Repealed (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 3(a), S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.

Editorial Notes:

E53

Previous affecting provision: application of section restricted (24.06.2015) by European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 8, in effect as per reg. 1(2).

Non-application of certain provisions of Principal Act to credit institutions

8. ...

(2) In addition to what is provided by paragraph (1) each provision of the Principal Act specified in the Table to this Regulation, in so far as it is not already disapplied by that Act to such an institution, shall not apply to a credit institution.

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Table

Sections 297 and 298 (Exemption from consolidation: size of group)

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E54

Previous affecting provision: application of Part restricted (17.06.2015) by European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 6, in effect as per reg. 1(2).

Non-application of certain provisions of Principal Act to insurance undertakings

6. ...

(2) In addition to what is provided by paragraph (1), each provision of the Principal Act specified in the Table to this Regulation, in so far as it is not already disapplied by that Act to such an undertaking, shall not apply to an insurance undertaking.

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Table

Sections 297 and 298 (Exemption from consolidation: size of group)

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