Companies Act 2014


Abridged financial statements for a medium company

354. F229[]




Repealed (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 3(e), S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.

Editorial Notes:


Previous affecting provision: references construed (1.06.2015) by Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 5.

5. For the avoidance of doubt, in a case in which financial statements of a company are prepared before the 1st day of June 2015, references in sections 353 and 354 of the Act of 2014 to section 290 of that Act are to be read, by virtue of Schedule 6 to the Act of 2014, as references to the corresponding provision of the prior Companies Acts.