These Regulations remove the requirement in Article 242AA of the Companies (Northern Ireland) Order 1986 for directors of quoted companies (as defined in Article 270(1) of that Order) to prepare operating and financial reviews for financial years beginning on or after 1st April 2005 (regulation 2(1)). Regulation 2(2) and Schedule amend the Companies (Northern Ireland) Order 1986 consequentially on that repeal.
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