Companies (Accounting) Act 2017

Amendment of section 68 of Principal Act

6. Section 68 of the Principal Act is amended—

(a) in subsection (2), by the substitution of “Subject to subsection (8A), a company shall” for “A company shall”, and

(b) by the insertion of the following subsection after subsection (8):

“(8A) Subsection (2) shall not apply to securities (or interests in them) which were, prior to 1 June 2015, admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere.”.