
1 

(1) These Regulations may be cited as the Companies (Late Filing Penalties) Regulations (Northern Ireland) 2008 and come into operation on 6th April 2008.
(2) In these Regulations “the 1986 Order” means the Companies (Northern Ireland) Order 1986.
2 

(1) This regulation applies where the requirements of Article 250(1) of the 1986 Order are complied with on or after 6th April 2008.
(2) In Article 250A of the 1986 Order, after paragraph (2) insert—“
(2A) For the purposes of paragraph (2), whether a company is a public company or a private company depends upon its status at the end of the financial year in question.”.
3 

(1) This regulation applies where the requirements of Article 250(1) of the 1986 Order (which continue to apply in relation to financial years beginning before 6th April 2008) are complied with on or after 1st February 2009.
(2) For the table in Article 250A(2) of the 1986 Order substitute the following table:
Length of period Public company Private company
Not more than 1 month £750 £150
More than 1 month but not more than 3 months £1,500 £375
More than 3 months but not more than 6 months £3,000 £750
More than 6 months £7,500 £1,500
Sealed with the Official Seal of the Department of Enterprise, Trade and Investment on 19th March 2008
Noel H Lavery
A senior officer of the Department of Enterprise, Trade and Investment
