Companies (Amendment) Act, 1986

Short title, collective citation, construction and commencement.

25.—(1) This Act may be cited as the Companies (Amendment) Act, 1986.

(2) The Companies Acts, 1963 to 1982, the Companies (Amendment) Act, 1983 , section 6 of the Designated Investment Funds Act, 1985 , and this Act may be cited together as the Companies Acts, 1963 to 1986.

(3) The Companies Acts, 1963 to 1982, the Companies (Amendment) Act, 1983 , section 6 of the Designated Investment Funds Act, 1985 , and this Act shall be construed together as one.

(4) Save as is otherwise specifically provided thereby, this Act shall come into operation on such day or days as, by order or orders made by the Minister under this section, may be fixed therefor either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions.

(5) (a) Subject to paragraph (b) of the subsection, each provision of this Act shall apply as respects the accounts of a company, and the report by the directors of a company specified in section 158 of the Principal Act, for each financial year of the company beginning or ending, as may be specified by the Minister by order, after such date after the commencement of the provision as may be specified by the Minister by order.

(b) Paragraph (a) of this subsection does not apply in relation to subsection (7) or (8) of section 8 of this Act.