Companies (Amendment) Act 2012 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2012 Companies (Amendment) Act 2012 Companies (Amendment) Act 2012 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 22 of 2012 COMPANIES (AMENDMENT) ACT 2012 ARRANGEMENT OF SECTIONS Section 1. Interpretation. 2. Amendment of section 1 of Act of 2009. 3. Amendment of section 2 of Act of 2009. 4. Short title and construction. Act Referred to Companies (Miscellaneous Provisions) Act 2009 2009, No. 45 Number 22 of 2012 COMPANIES (AMENDMENT) ACT 2012 AN ACT TO AMEND THE COMPANIES (MISCELLANEOUS PROVISIONS) ACT 2009 IN ORDER TO EXTEND THE PROVISIONS OF SECTIONS 1 AND 2 OF THAT ACT, AND TO PROVIDE FOR RELATED MATTERS. [4th July, 2012] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Interpretation. 1.— In this Act, “Act of 2009” means the Companies (Miscellaneous Provisions) Act 2009 . Amendment of section 1 of Act of 2009. 2.— Section 1 of the Act of 2009 is amended— (
- a)in subsection
(1), by substituting the following for paragraph (
- c)of the definition of “relevant parent undertaking”: “(
- c)which— (
- i)prior to the date on which the Companies (Amendment) Act 2012 came into operation, did not make and was not required to make an annual return to the registrar of companies to which accounts were required to have been annexed, or (
- ii)on or after 23 December 2009 but prior to the date on which the Companies (Amendment) Act 2012 came intooperation, used, in accordance with the provisions of this Act, US generally accepted accounting principles in the preparation of its Companies Act indivi-dual accounts or its Companies Act group accounts;”, and (
- b)by substituting the following for subsection
(2): “
(2)This section applies to the accounts of a relevant parent undertaking that are prepared for such of its financial years after it is incorporated in the State as end or ends not later than 31 December 2020.”. Amendment of section 2 of Act of 2009. 3.— Section 2 of the Act of 2009 is amended— (a) in paragraphs (a) and (b) of subsection
(2), by substituting “a specified number of its” for “a specified number, not to exceed 4, of its first”, and (b) in subsection
(3)(b), by substituting “December 2020” for “December 2015”. Short title and construction. 4.—
(1)This Act may be cited as the Companies (Amendment) Act 2012.
(2)The Companies Acts and this Act are to be read together as one. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais