Companies (Amendment) (No. 2) Act, 1999
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PART III Exemption from requirement to have accounts audited | ||
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Definitions. |
31.—In this Part— | |
“the Act of 1986” means the Companies (Amendment) Act, 1986 ; | ||
“the exemption” means the non-application, by virtue of section 32 , of section 160 of the Principal Act and the provisions referred to in subsection (2) of section 32 ; | ||
“financial year” means the financial year of the company concerned; | ||
“private company” does not include an unlimited company other than such a company (being a private company) to which Part III of the 1993 Regulations applies; | ||
“the 1993 Regulations” means the European Communities (Accounts) Regulations, 1993 ( S.I. No. 396 of 1993 ). |