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Companies Act, 1963

Power to alter Tables and Forms.

395.—(1) The Minister shall have power by order to alter or add to the requirements of this Act as to the matters to be stated in a company's balance sheet, profit and loss account and group accounts, and in particular of those of the Sixth Schedule; and any reference in this Act to the Sixth Schedule shall be construed as a reference to that Schedule with any alterations or additions made by orders for the time being in force under this subsection.

(2) The Minister may by order—

(a) alter Table A, Tábla A and the Third, Seventh and Eighth Schedules; and

(b) alter or add to Tables B, C, D and E in the First Schedule and the form in Part II of the Fifth Schedule;

but no alteration made by the Minister in Table A or in Tábla A shall affect any company registered before the alteration, or repeal in relation to that company any portion of Table A or Tábla A.