IE
(LRC Revised)
Statutory Text (1 Articles)
Number 45 of 2009
COMPANIES (MISCELLANEOUS PROVISIONS) ACT 2009
REVISED
Updated to 1 January 2019
Changes to legislation
as of 10 July 2026, this Act is up to date with all changes known to be in force.
This Revised Act is an administrative consolidation of the
Companies (Miscellaneous Provisions) Act 2009
. It is prepared by the Law Reform Commission in accordance with its function under
the
Law Reform Commission Act 1975
(3/1975) to keep the law under review and to undertake revision and consolidation
of statute law.
All Acts up to and including
Central Bank (National Claims Information Database) Act 2018
(42/2018), enacted 27 December 2018, and all statutory instruments up to and including
Criminal Justice (Suspended Sentences of Imprisonment) Act 2017 (Commencement) Order
2019
(S.I. No. 1 of 2019), made 3 January 2019, were considered in the preparation of
this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act,
the Law Reform Commission can assume no responsibility for and give no guarantees,
undertakings or warranties concerning the accuracy, completeness or up to date nature
of the information provided and does not accept any liability whatsoever arising from
any errors or omissions. Please notify any errors, omissions and comments by email
to
revisedacts@lawreform.ie.
Number
45
of
2009
COMPANIES (MISCELLANEOUS PROVISIONS) ACT 2009
REVISED
Updated to 1 January 2019
ARRANGEMENT OF SECTIONS
Section
1. Transitional accounting standards.
2. Regulations.
3. Amendment of Companies Act 1990.
4. Amendment of Companies (Auditing and Accounting) Act 2003.
5. Amendment of UCITS Regulations.
6. Short title, commencement and construction.
Acts Referred to
Companies Act 1990
1990, No. 33
Companies Acts
Companies (Auditing and Accounting) Act 2003
2003, No. 44
Investment Funds, Companies and Miscellaneous Provisions Act 2005
2005, No. 12
Number
45
of
2009
COMPANIES (MISCELLANEOUS PROVISIONS) ACT 2009
REVISED
Updated to 1 January 2019
AN ACT TO PROVIDE, IN LIMITED CIRCUMSTANCES, FOR THE TRANSITIONAL USE BY CERTAIN
PARENT UNDERTAKINGS OF INTERNATIONALLY RECOGNISED ACCOUNTING STANDARDS OTHER THAN
THOSE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND POLICIES USED IN THE STATE, TO
AMEND THE COMPANIES ACT 1990, THE COMPANIES (AUDITING AND ACCOUNTING) ACT 2003 AND
THE EUROPEAN COMMUNITIES (UNDERTAKINGS FOR COLLECTIVE INVESTMENT IN TRANSFERABLE SECURITIES)
REGULATIONS 2003, AND TO PROVIDE FOR RELATED MATTERS.
[23
rd December
, 2009]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS
ARRANGEMENT OF SECTIONS
Section
1. Transitional accounting standards.
2. Regulations.
3. Amendment of Companies Act 1990.
4. Amendment of Companies (Auditing and Accounting) Act 2003.
5. Amendment of UCITS Regulations.
6. Short title, commencement and construction.
Number
45
of
2009