| Guvnor

Enforced by: Takeover Panel
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 5 of 119 obligations carry an unlimited fine. 114 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Trader85 Director or Officer28 Any Person4

Plus 2 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 864 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 244 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Insolvency (England and Wales) Rules 2016 62 duties

Building Societies Act 1986 58 duties

Director or Officer — also bound by 482 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

Any Person — also bound by 2684 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Formation and Registration of Companies; Juridical Status and Membership

0 of 51 sections shown

51 other sections in this Part — procedural and definitional

s.001 Mode of forming incorporated company.

s.002 Requirements with respect to memorandum.

s.003 Forms of memorandum.

s.003 Statement of company’s objects: general commercial company.

s.004 Resolution to alter objects.

s.005 Procedure for objecting to alteration.

s.006 Provisions supplementing ss. 4, 5.

s.007 Articles prescribing regulations for companies.

s.008 Tables A, C, D and E.

s.008 Table G.

s.009 Alteration of articles by special resolution.

s.010 Documents to be sent to registrar.

s.011 Minimum authorised capital (public companies).

s.012 Duty of registrar.

s.013 Effect of registration.

s.014 Effect of memorandum and articles.

s.015 Memorandum and articles of company limited by guarantee.

s.016 Effect of alteration on company’s members.

s.017 Conditions in memorandum which could have been in articles.

s.018 Amendments of memorandum or articles to be registered.

s.019 Copies of memorandum and articles to be given to members.

s.020 Issued copy of memorandum to embody alterations.

s.021 Registered documentation of Welsh companies.

s.022 Definition of “member”.

s.023 Membership of holding company.

s.024 Minimum membership for carrying on business.

s.025 Name as stated in memorandum.

s.026 Prohibition on registration of certain names.

s.027 Alternatives of statutory designations.

s.028 Change of name.

s.029 Regulations about names.

s.030 Exemption from requirement of “limited” as part of the name.

s.031 Provisions applying to company exempt under s. 30.

s.032 Power to require company to abandon misleading name.

s.033 Prohibition on trading under misleading name.

s.034 Penalty for improper use of “limited” or “cyfyngedig”.

s.034 Penalty for improper use of “community interest company”

s.035 A company’s capacity not limited by its memorandum.

s.035 Power of directors to bind the company.

s.035 No duty to enquire as to capacity of company or authority of directors.

s.036 Company contracts: England and Wales.

s.036 Execution of documents: England and Wales.

s.036 Execution of deeds: England and Wales

s.036 Execution of documents by companies.

s.036 Pre-incorporation contracts, deeds and obligations.

s.037 Bills of exchange and promissory notes.

s.038 Execution of deeds abroad.

s.039 Power of company to have official seal for use abroad.

s.040 Official seal for share certificates, etc.

s.041 Authentication of documents.

s.042 Events affecting a company’s status.

Part 2

Re-registration as a means of altering a company’s status

0 of 13 sections shown

13 other sections in this Part — procedural and definitional

s.043 Re-registration of private company as public.

s.044 Consideration for shares recently allotted to be valued.

s.045 Additional requirements relating to share capital.

s.046 Meaning of “unqualified report” in s. 43(3).

s.047 Certificate of re-registration under s. 43.

s.048 Modification for unlimited company re-registering.

s.049 Re-registration of limited company as unlimited.

s.050 Certificate of re-registration under s. 49.

s.051 Re-registration of unlimited company as limited.

s.052 Certification of re-registration under s. 51.

s.053 Re-registration of public company as private.

s.054 Litigated objection to resolution under s. 53.

s.055 Certificate of re-registration under s. 53.

Part 3

Capital Issues

1 of 24 sections shown

s.061 Prospectus containing statement by expert. Regulated

Get expert’s written consent before issuing a prospectus with their statementTrader

23 other sections in this Part — procedural and definitional

s.056 Matters to be stated, and reports to be set out, in prospectus.

s.057 Attempted evasion of s. 56 to be void.

s.058 Document offering shares etc. for sale deemed a prospectus.

s.059 Rule governing what is an “offer to the public".

s.060 Exceptions from rule in s. 59.

s.062 Meaning of “expert”.

s.063 Prospectus to be dated.

s.064 Registration requirement applicable in all cases.

s.065 Additional requirements in case of prospectus issued generally.

s.066 Directors, etc. exempt from liability in certain cases.

s.067 Compensation for subscribers misled by statement in prospectus.

s.068 Exemption from s. 67 for those acting with propriety.

s.069 Indemnity for innocent director or expert.

s.070 Criminal liability for untrue statements.

s.071 Interpretation for ss. 56 to 70.

s.072 Prospectus of oversea company.

s.073 Attempted evasion of s. 72 to be void.

s.074 Prospectus containing statement by expert.

s.075 Restrictions on allotment to be secured in prospectus.

s.076 Stock exchange certificate exempting from compliance with

s.077 Registration of oversea prospectus before issue.

s.078 Consequences (criminal and civil) of non-compliance with ss. 72-77.

s.079 Supplementary.

Part 4

Allotment of Shares and Debentures

0 of 39 sections shown

39 other sections in this Part — procedural and definitional

s.080 Authority of company required for certain allotments.

s.080 Election by private company as to duration of authority.

s.081 Restriction on public offers by private company.

s.082 Application for, and allotment of, shares and debentures.

s.083 No allotment unless minimum subscription received.

s.084 Allotment where issue not fully subscribed.

s.085 Effect of irregular allotment.

s.086 Allotment of shares etc. to be dealt in on stock exchange.

s.087 Operation of s. 86 where prospectus offers shares for sale.

s.088 Return as to allotments, etc.

s.089 Offers to shareholders to be on pre-emptive basis.

s.090 Communication of pre-emption offers to shareholders.

s.091 Exclusion of ss. 89, 90 by private company.

s.092 Consequences of contravening ss. 89, 90.

s.093 Saving for other restrictions as to offers.

s.094 Definitions for ss. 89-96.

s.095 Disapplication of pre-emption rights.

s.096 Saving for company’s pre-emption procedure operative before 1982.

s.097 Power of company to pay commissions.

s.098 Apart from s. 97, commissions and discounts barred.

s.099 General rules as to payment for shares on allotment.

s.100 Prohibition on allotment of shares at a discount.

s.101 Shares to be allotted as at least one-quarter paid-up.

s.102 Restriction on payment by long-term undertaking.

s.103 Non-cash consideration to be valued before allotment.

s.104 Transfer to public company of non-cash asset in initial period.

s.105 Agreements contravening s. 104.

s.106 Shares issued to subscribers of memorandum.

s.107 Meaning of “the appropriate rate”.

s.108 Valuation and report (s. 103).

s.109 Valuation and report (s. 104).

s.110 Entitlement of valuer to full disclosure.

s.111 Matters to be communicated to registrar.

s.111 Right to damages, &c. not affected.

s.112 Liability of subsequent holders of shares allotted.

s.113 Relief in respect of certain liabilities under ss. 99 ff.

s.114 Penalty for contravention.

s.115 Undertakings to do work, etc.

s.116 Application of ss. 99 ff to special cases.

Part 5

Share Capital, its Increase, Maintenance and Reduction

4 of 90 sections shown

s.130 Application of share premiums. Regulated

Transfer share premiums to a dedicated share premium accountTrader

s.142 Duty of directors on serious loss of capital. Regulated

Convene a general meeting if net assets fall to half or less of called-up share capitalDirector or Officer

s.173 Conditions for payment out of capital. Prosecution

Make statutory declaration without reasonable groundsDirector or Officer

Unlimited fine

s.176 Objections by company’s members or creditors. Regulated

Notify Companies House of court application and deliver orderTrader

86 other sections in this Part — procedural and definitional

s.117 Public company share capital requirements.

s.118 The authorised minimum.

s.119 Provision for different amounts to be paid on shares.

s.120 Reserve liability of limited company.

s.121 Alteration of share capital (limited companies).

s.122 Notice to registrar of alteration.

s.123 Notice to registrar of increased share capital.

s.124 Reserve capital of unlimited company.

s.125 Variation of class rights.

s.126 Saving for court’s powers under other provisions.

s.127 Shareholders’ right to object to variation.

s.128 Registration of particulars of special rights.

s.129 Registration of newly created class rights.

s.131 Merger relief.

s.132 Relief in respect of group reconstructions.

s.133 Provisions supplementing ss. 131, 132.

s.134 Provision for extending or restricting relief from s. 130.

s.135 Special resolution for reduction of share capital.

s.136 Application to court for order of confirmation.

s.137 Court order confirming reduction.

s.138 Registration of order and minute of reduction.

s.139 Public company reducing capital below authorised minimum.

s.140 Liability of members on reduced shares.

s.141 Penalty for concealing name of creditor, etc.

s.143 General rule against company acquiring own shares.

s.144 Aquisition of shares by company’s nominee.

s.145 Exceptions from s. 144.

s.146 Treatment of shares held by or for public company.

s.147 Matters arising out of compliance with s. 146(2).

s.148 Further provisions supplementing ss. 146, 147.

s.149 Sanctions for non-compliance.

s.150 Charges of public companies on own shares.

s.151 Financial assistance generally prohibited.

s.152 Definitions for this Chapter.

s.153 Transactions not prohibited by s. 151.

s.154 Special restriction for public companies.

s.155 Relaxation of s. 151 for private companies.

s.156 Statutory declaration under s. 155.

s.157 Special resolution under s. 155.

s.158 Time for giving financial assistance under s. 155.

s.159 Power to issue redeemable shares.

s.159 Terms and manner of redemption.

s.160 Financing etc. of redemption.

s.161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.162 Power of company to purchase own shares.

s.162 Treasury shares

s.162 Treasury shares: maximum holdings

s.162 Treasury shares: voting and other rights

s.162 Treasury shares: disposal and cancellation

s.162 Treasury shares: mandatory cancellation

s.162 Treasury shares: proceeds of sale

s.162 Treasury shares: penalty for contravention

s.163 Definitions of “off-market” and “market” purchase.

s.164 Authority for off-market purchase.

s.165 Authority for contingent purchase contract.

s.166 Authority for market purchase.

s.167 Assignment or release of company’s right to purchase own shares.

s.168 Payments apart from purchase price to be made out of distributable profits.

s.169 Disclosure by company of purchase of own shares.

s.169 Disclosure by company of cancellation or disposal of treasury shares

s.170 The capital redemption reserve.

s.171 Power of private companies to redeem or purchase own shares out of capital.

s.172 Availability of profits for purposes of s. 171.

s.174 Procedure for special resolution under s. 173.

s.175 Publicity for proposed payment out of capital.

s.177 Powers of court on application under s. 176.

s.178 Effect of company’s failure to redeem or purchase.

s.179 Power for Secretary of State to modify this Chapter.

s.180 Transitional cases arising under this Chapter; and savings.

s.181 Definitions for Chapter VII.

s.182 Nature, transfer and numbering of shares.

s.183 Transfer and registration.

s.184 Certification of transfers.

s.185 Duty of company as to issue of certificates.

s.186 Certificate to be evidence of title.

s.187 Evidence of grant of probate or confirmation as executor.

s.188 Issue and effect of share warrant to bearer.

s.189 Offences in connection with share warrants (Scotland).

s.190 Register of debenture holders.

s.191 Right to inspect register.

s.192 Liability of trustees of debentures.

s.193 Perpetual debentures.

s.194 Power to re-issue redeemed debentures.

s.195 Contract to subscribe for debentures.

s.196 Payment of debts out of assets subject to floating charge (England and Wales).

s.197 Debentures to bearer (Scotland).

Part 6

Disclosure of Interests in Shares

0 of 24 sections shown

24 other sections in this Part — procedural and definitional

s.198 Obligation of disclosure: the cases in which it may arise and “the relevant time”.

s.199 Interests to be disclosed.

s.200 “Percentage level” in relation to notifiable interests.

s.201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.202 Particulars to be contained in notification.

s.203 Notification of family and corporate interests.

s.204 Agreement to acquire interests in a particular company.

s.205 Obligation of disclosure arising under s. 204.

s.206 Obligation of persons acting together to keep each other informed.

s.207 Interests in shares by attribution.

s.208 Interests in shares which are to be notified.

s.209 Interests to be disregarded.

s.210 Other provisions about notification under this Part.

s.210 Power to make further provision by regulations.

s.211 Register of interests in shares.

s.212 Company investigations.

s.213 Registration of interests disclosed under s. 212.

s.214 Company investigation on requisition by members.

s.215 Company report to members.

s.216 Penalty for failure to provide information.

s.217 Removal of entries from register.

s.218 Otherwise, entries not to be removed.

s.219 Inspection of register and reports.

s.220 Definitions for Part VI.

Part 7

Accounts and Audit

0 of 85 sections shown

85 other sections in this Part — procedural and definitional

s.221 Duty to keep accounting records.

s.222 Where and for how long records to be kept.

s.223 A company’s financial year.

s.224 Accounting reference periods and accounting reference date.

s.225 Alteration of accounting reference date.

s.226 Duty to prepare individual accounts.

s.226 Companies Act individual accounts

s.226 IAS individual accounts

s.227 Duty to prepare group accounts.

s.227 Companies Act group accounts

s.227 IAS group accounts

s.227 Consistency of accounts

s.228 Exemption for parent companies included in accounts of larger group.

s.228 Exemption for parent companies included in non-EEA group accounts

s.229 Subsidiary undertakings included in the consolidation.

s.230 Treatment of individual profit and loss account where group accounts prepared.

s.231 Disclosure required in notes to accounts:related undertakings.

s.231 Disclosure required in notes to annual accounts: particulars of staff

s.232 Disclosure required in notes to accounts: emoluments and other benefits of directors and others.

s.233 Approval and signing of accounts

s.234 Duty to prepare directors' report.

s.234 Approval and signing of directors’ report.

s.234 Duty to prepare operating and financial review

s.234 Approval and signing of operating and financial review

s.234 Duty to prepare directors’ remuneration report

s.234 Approval and signing of directors’ remuneration report

s.234 Statement as to disclosure of information to auditors

s.234 Directors' report: general requirements

s.234 Directors' report: business review

s.235 Auditors’ report.

s.236 Signature of auditors’ report.

s.237 Duties of auditors.

s.238 Persons entitled to receive copies of accounts and reports.

s.238 Time allowed for sending out copies of accounts and reports

s.239 Rights to demand copies of accounts and reports.

s.240 Requirements in connection with publication of accounts.

s.241 Accounts and reports to be laid before company in general meeting.

s.241 Members’ approval of directors’ remuneration report

s.242 Accounts and reports to be delivered to the registrar.

s.242 Civil penalty for failure to deliver accounts.

s.242 Delivery and publication of accounts in ECUs

s.243 Accounts of subsidiary undertakings to be appended in certain cases.

s.244 Period allowed for laying and delivering accounts and reports.

s.245 Voluntary revision of annual accounts or directors’ report.

s.245 Secretary of State’s notice in respect of annual accounts.

s.245 Application to court in respect of defective accounts.

s.245 Other persons authorised to apply to court.

s.245 Disclosure of information held by Inland Revenue to persons authorised to apply to court

s.245 Restrictions on use and further disclosure of information disclosed under section 245D

s.245 Power of authorised persons to require documents, information and explanations

s.245 Restrictions on further disclosure of information obtained under section 245F

s.246 Special provisions for small companies

s.246 Special provisions for medium-sized companies

s.247 Qualification of company as small or medium-sized.

s.247 Cases in which special provisions do not apply

s.247 Special auditors’ report

s.248 Exemption for small and medium-sized groups.

s.248 Group accounts prepared by small company

s.249 Qualification of group as small or medium-sized.

s.249 Exemptions from audit

s.249 Dormant companies

s.249 Cases where exemptions not available

s.249 The report required for the purposes of section 249A(2).

s.249 The reporting accountant

s.249 Effect of exemptions

s.250 Resolution not to appoint auditors.

s.251 s.251

s.252 Election to dispense with laying of accounts and reports before general meeting.

s.253 Right of shareholder to require laying of accounts.

s.254 Exemption from requirement to deliver accounts and reports.

s.255 Special provisions for banking and insurance companies.

s.255 Special provisions for banking and insurance groups.

s.255 Modification of disclosure requirements in relation to banking company or group.

s.255 Directors’ report where accounts prepared in accordance with special provisions.

s.255 Power to apply provisions to banking partnerships.

s.255 Delivery of accounting documents in Welsh only.

s.256 Accounting standards.

s.256 Reporting standards

s.257 Power of Secretary of State to alter accounting requirements.

s.258 Parent and subsidiary undertakings.

s.259 Meaning of “undertaking” and related expressions.

s.260 Participating interests.

s.261 Notes to the accounts.

s.262 Minor definitions.

s.262 Index of defined expressions.

Part 8

Distribution of Profits and Assets

0 of 19 sections shown

19 other sections in this Part — procedural and definitional

s.263 Certain distributions prohibited.

s.264 Restriction on distribution of assets.

s.265 Other distributions by investment companies.

s.266 Meaning of “investment company”.

s.267 Extension of ss. 265, 266 to other companies.

s.268 Realised profits of insurance company with long term business.

s.269 Treatment of development costs.

s.270 Distribution to be justified by reference to company’s accounts.

s.271 Requirements for last annual accounts.

s.272 Requirements for interim accounts.

s.273 Requirements for initial accounts.

s.274 Method of applying s. 270 to successive distributions.

s.275 Treatment of assets in the relevant accounts.

s.276 Distributions in kind.

s.277 Consequences of unlawful distribution.

s.278 Saving for provision in articles operative before Act of 1980.

s.279 Distributions by banking or insurance companies.

s.280 Definitions for Part VIII.

s.281 Saving for other restraints on distribution.

Part 9

A Company’s Management; Directors and Secretaries; their Qualifications, Duties and Responsibilities

0 of 28 sections shown

28 other sections in this Part — procedural and definitional

s.282 Directors.

s.283 Secretary.

s.284 Acts done by person in dual capacity.

s.285 Validity of acts of directors.

s.286 Qualifications of company secretaries.

s.287 Registered office.

s.288 Register of directors and secretaries.

s.288 If an individual in respect of whom a confidentiality order...

s.289 Particulars of directors to be registered under s. 288.

s.290 Particulars of secretaries to be registered under s. 288.

s.291 Share qualification of directors.

s.292 Appointment of directors to be voted on individually.

s.293 Age limit for directors.

s.294 Duty of director to disclose his age.

s.295 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.300 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.301 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.303 Resolution to remove director.

s.304 Director’s right to protest removal.

s.305 Directors’ names on company correspondence, etc.

s.306 Limited company may have directors with unlimited liability.

s.307 Special resolution making liability of directors unlimited.

s.308 Assignment of office by directors.

s.309 Directors to have regard to interests of employees.

s.309 Provisions protecting directors from liability

s.309 Qualifying third party indemnity provisions

s.309 Disclosure of qualifying third party indemnity provisions

s.310 Provisions protecting auditors from liability.

Part 10

Enforcement of Fair Dealing by Directors

0 of 40 sections shown

40 other sections in this Part — procedural and definitional

s.311 Prohibition on tax-free payments to directors.

s.312 Payment to director for loss of office etc.

s.313 Company approval for property transfer.

s.314 Director’s duty of disclosure on takeover, etc.

s.315 Consequences of non-compliance with s. 314.

s.316 Provisions supplementing ss. 312 to 315.

s.317 Directors to disclose interest in contracts.

s.318 Directors’ service contracts to be open to inspection.

s.319 Director’s contract of employment for more than 5 years.

s.320 Substantial property transactions involving directors, etc.

s.321 Exceptions from s. 320.

s.322 Liabilities arising from contravention of s. 320.

s.322 Invalidity of certain transactions involving directors, etc.

s.322 Contracts with sole members who are directors

s.323 Prohibition on directors dealing in share options.

s.324 Duty of director to disclose shareholdings in own company.

s.325 Register of directors’ interests notified under s. 324.

s.326 Sanctions for non-compliance.

s.327 Extension of s. 323 to spouses , civil partners and children.

s.328 Extension of s. 324 to spouses , civil partners and children.

s.329 Duty to notify stock exchange of matters notified under preceding sections.

s.330 General restriction on loans etc. to directors and persons connected with them.

s.331 Definitions for ss. 330 ff.

s.332 Short-term quasi-loans.

s.333 Inter-company loans in same group.

s.334 Loans of small amounts.

s.335 Minor and business transactions.

s.336 Transactions at behest of holding company.

s.337 Funding of director’s expenditure on duty to company.

s.337 Funding of director’s expenditure on defending proceedings

s.338 Loan or quasi-loan by money-lending company.

s.339 “Relevant amounts” for purposes of ss. 334 ff.

s.340 “Value” of transactions and arrangements.

s.341 Civil remedies for breach of s. 330.

s.342 Criminal penalties for breach of s. 330.

s.343 Record of transactions not disclosed in company accounts.

s.344 Exceptions from s. 343.

s.345 Power to increase financial limits.

s.346 “Connected persons”, etc.

s.347 Transactions under foreign law.

Part 10

Control of political donations

0 of 11 sections shown

11 other sections in this Part — procedural and definitional

s.347 Introductory provisions.

s.347 Exemptions.

s.347 Prohibition on donations and political expenditure by companies.

s.347 Special rules for subsidiaries.

s.347 Special rule for parent company of non-GB subsidiary undertaking.

s.347 Remedies for breach of prohibitions on company donations etc.

s.347 Remedy for unauthorised donation or expenditure by non-GB subsidiary.

s.347 Exemption of directors from liability in respect of unauthorised donation or expenditure.

s.347 Enforcement of directors’ liabilities by shareholder action.

s.347 Costs of shareholder action.

s.347 Information for purposes of shareholder action.

Part 11

Company administration and procedure

0 of 69 sections shown

69 other sections in this Part — procedural and definitional

s.348 Company name to appear outside place of business.

s.349 Company’s name to appear in its correspondence, etc.

s.350 Company seal.

s.351 Particulars in correspondence, etc.

s.352 Obligation to keep and enter up register.

s.352 Statement that company has only one member

s.353 Location of register.

s.354 Index of members.

s.355 Entries in register in relation to share warrants.

s.356 Inspection of register and index.

s.357 Non-compliance with ss. 353, 354, 356; agent’s default.

s.358 Power to close register.

s.359 Power of court to rectify register.

s.360 Trusts not to be entered on register in England and Wales.

s.361 Register to be evidence.

s.362 Overseas branch registers.

s.363 Duty to deliver annual returns.

s.364 Contents of annual return: general.

s.364 Contents of annual return: particulars of share capital . . . .

s.364 Contents of annual return: information about shareholders: non-traded companies

s.364 Contents of annual return: information about shareholders: traded companies

s.364 Contents of annual return: information about shareholders: supplementary

s.365 Supplementary provisions: regulations and interpretation.

s.366 Annual general meeting.

s.366 Election by private company to dispense with annual general meetings.

s.367 Secretary of State’s power to call meeting in default.

s.368 Extraordinary general meeting on members’ requisition.

s.369 Length of notice for calling meetings.

s.370 General provisions as to meetings and votes.

s.370 Quorum at meetings of the sole member

s.371 Power of court to order meeting.

s.372 Proxies.

s.373 Right to demand a poll.

s.374 Voting on a poll.

s.375 Representation of corporations at meetings.

s.376 Circulation of members’ resolutions.

s.377 In certain cases, compliance with s. 376 not required.

s.378 Extraordinary and special resolutions.

s.379 Resolution requiring special notice.

s.379 Elective resolution of private company.

s.380 Registration, etc. of resolutions and agreements.

s.381 Resolution passed at adjourned meeting.

s.381 Written resolutions of private companies.

s.381 Duty to notify auditors of proposed written resolution

s.381 Written resolutions: supplementary provisions.

s.382 Minutes of meetings.

s.382 Recording of written resolutions.

s.382 Recording of decisions by the sole member

s.383 Inspection of minute books.

s.384 Duty to appoint auditors.

s.385 Appointment at general meeting at which accounts laid.

s.385 Appointment by private company which is not obliged to lay accounts.

s.386 Election by private company to dispense with annual appointment.

s.387 Appointment by Secretary of State in default of appointment by company.

s.388 Filling of casual vacancies.

s.388 Certain companies exempt from obligation to appoint auditors

s.389 Qualification for appointment as auditor.

s.389 Rights to information.

s.389 Offences relating to the provision of information to auditors

s.390 Right to attend company meetings, &c.

s.390 Remuneration of auditors.

s.390 Disclosure of services provided by auditors or associates and related remuneration

s.391 Removal of auditors.

s.391 Rights of auditors who are removed or not re-appointed.

s.392 Resignation of auditors.

s.392 Rights of resigning auditors.

s.393 Termination of appointment of auditors not appointed annually.

s.394 Statement by person ceasing to hold office as auditor.

s.394 Offences of failing to comply with s. 394.

Part 12

Registration of Charges

12 of 30 sections shown

s.399 Company’s duty to register charges it creates. Regulated

s.400 Charges existing on property acquired. Regulated

s.402 Endorsement of certificate on debentures. Regulated

Endorse certificate of registration on debenturesTrader

s.405 Registration of enforcement of security. Regulated

Notify Companies House when appointing or ceasing a receiver/managerDirector or Officer

s.406 Companies to keep copies of instruments creating charges. Regulated

Keep copies of charge documents at your registered officeTrader

s.407 Company’s register of charges. Regulated

Keep a register of company charges at your registered officeTrader

s.408 Right to inspect instruments which create charges, etc. Regulated

Allow creditors and members to inspect charge documentsTrader

s.415 Company’s duty to register charges created by it. Regulated

s.416 Duty to register charges existing on property acquired. Regulated

s.421 Copies of instruments creating charges to be kept by company. Regulated

Keep copies of charge instruments at your registered officeTrader

s.422 Company’s register of charges. Regulated

Keep a register of charges at your registered officeTrader

s.423 Right to inspect copies of instruments, and company’s register. Regulated

Allow inspection of charge documents and register of chargesTrader

18 other sections in this Part — procedural and definitional

s.395 Certain charges void if not registered.

s.396 Charges which have to be registered.

s.397 Formalities of registration (debentures).

s.398 Verification of charge on property outside United Kingdom.

s.401 Register of charges to be kept by registrar of companies.

s.403 Entries of satisfaction and release.

s.404 Rectification of register of charges.

s.409 Charges on property in England and Wales created by oversea company.

s.410 Charges void unless registered.

s.411 Charges on property outside United Kingdom.

s.412 Negotiable instrument to secure book debts.

s.413 Charges associated with debentures.

s.414 Charge by way of ex facie absolute disposition, etc.

s.417 Register of charges to be kept by registrar of companies.

s.418 Certificate of registration to be issued.

s.419 Entries of satisfaction and relief.

s.420 Rectification of register.

s.424 Extension of Chapter II.

Part 13

Arrangements and Reconstructions

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.425 Power of company to compromise with creditors and members.

s.426 Information as to compromise to be circulated.

s.427 Provisions for facilitating company reconstruction or amalgamation.

s.427 Application of ss. 425–427 to mergers and divisions of public companies.

Part 13

Takeover Offers

0 of 9 sections shown

9 other sections in this Part — procedural and definitional

s.428 Takeover offers.

s.429 Right of offeror to buy out minority shareholders.

s.430 Effect of notice under s. 429.

s.430 Right of minority shareholder to be bought out by offeror.

s.430 Effect of requirement under s. 430A.

s.430 Applications to the court.

s.430 Joint offers.

s.430 Associates.

s.430 Convertible securities.

Part 14

Investigation of Companies and Their Affairs; Requisition of Documents

0 of 35 sections shown

35 other sections in this Part — procedural and definitional

s.431 Investigation of a company on its own application or that of its members.

s.432 Other company investigations.

s.433 Inspectors’ powers during investigation.

s.434 Production of documents and evidence to inspectors.

s.435 Investigation of Companies and Their Affairs; Requisition of Documents

s.436 Obstruction of inspectors treated as contempt of court.

s.437 Inspectors’ reports.

s.438 Power to bring civil proceedings on company’s behalf.

s.439 Expenses of investigating a company’s affairs.

s.440 Power of Secretary of State to present winding-up petition.

s.441 Inspectors’ report to be evidence.

s.442 Power to investigate company ownership.

s.443 Provisions applicable on investigation under s. 442.

s.444 Power to obtain information as to those interested in shares, etc.

s.445 Power to impose restrictions on shares and debentures.

s.446 Investigation of share dealings.

s.446 General powers to give directions

s.446 Direction to terminate investigation

s.446 Resignation and revocation of appointment

s.446 Appointment of replacement inspectors

s.446 Obtaining information from former inspectors etc

s.447 Power to require documents and information

s.447 Information provided: evidence

s.448 Entry and search of premises.

s.448 Protection in relation to certain disclosures: information provided to Secretary of State

s.449 Provision for security of information obtained.

s.450 Punishment for destroying, mutilating, etc. company documents.

s.451 Punishment for furnishing false information.

s.451 Disclosure of information by Secretary of State or inspector.

s.452 Privileged information.

s.453 Investigation of overseas companies.

s.453 Power to enter and remain on premises

s.453 Power to enter and remain on premises: procedural

s.453 Failure to comply with certain requirements

s.453 Offences by bodies corporate

Part 15

Orders Imposing Restrictions on Shares (Section 445)

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.454 Consequence of order imposing restrictions.

s.455 Punishment for attempted evasion of restrictions.

s.456 Relaxation and removal of restrictions.

s.457 Further provisions on sale by court order of restricted shares.

Part 16

Fraudulent Trading by a Company

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.458 Punishment for fraudulent trading.

Part 17

Protection of Company’s Members against Unfair Prejudice

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.459 Order on application of company member.

s.460 Order on application of Secretary of State.

s.461 Provisions as to petitions and orders under this Part.

Part 18

Floating Charges and Receivers (Scotland)

0 of 8 sections shown

8 other sections in this Part — procedural and definitional

s.462 Power of incorporated company to create floating charge.

s.463 Effect of floating charge on winding up.

s.464 Ranking of floating charges.

s.465 Continued effect of certain charges validated by Act of 1972.

s.466 Alteration of floating charges.

s.467 Floating Charges and Receivers (Scotland)

s.486 Interpretation for Part XVIII generally.

s.487 Extent of Part XVIII.

Part 19

Receivers and Managers (England and Wales)

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.488 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 20

Winding Up of Companies Registered Under this Act or the Former Companies Acts

0 of 18 sections shown

18 other sections in this Part — procedural and definitional

s.501 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.651 Power of court to declare dissolution of company void.

s.652 Registrar may strike defunct company off register.

s.652 Registrar may strike private company off register on application.

s.652 Duties in connection with making application under section 652A.

s.652 Directors’ duties following application under section 652A.

s.652 Sections 652B and 652C: supplementary provisions.

s.652 Sections 652B and 652C: enforcement.

s.652 Other offences connected with section 652A.

s.653 Objection to striking off by person aggrieved.

s.654 Property of dissolved company to be bona vacantia.

s.655 Effect on s. 654 of company’s revival after dissolution.

s.656 Crown disclaimer of property vesting as bona vacantia.

s.657 Effect of Crown disclaimer under s. 656.

s.658 Liability for rentcharge on company’s land after dissolution.

s.659 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.663 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.664 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 21

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.665 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 22

Bodies Corporate Subject, or Becoming Subject, to this Act (Otherwise than by Original Formation Under Part I)

1 of 16 sections shown

s.687 Name of company registering. Regulated

Ensure company name ends with correct statutory suffix on registrationTrader

15 other sections in this Part — procedural and definitional

s.675 Companies formed and registered under former Companies Acts.

s.676 Companies registered but not formed under former Companies Acts.

s.677 Companies re-registered with altered status under former Companies Acts.

s.678 Companies registered under Joint Stock Companies Acts.

s.679 Northern Ireland and Irish companies.

s.680 Companies capable of being registered under this Chapter.

s.681 Procedural requirements for registration.

s.682 Change of name on registration.

s.683 Definition of “joint stock company”.

s.684 Requirements for registration by joint stock companies.

s.685 Registration of joint stock company as public company.

s.686 Other requirements for registration.

s.688 Certificate of registration under this Chapter.

s.689 Effect of registration.

s.690 Power to substitute memorandum and articles for deed of settlement.

Part 23

Oversea Companies

0 of 39 sections shown

39 other sections in this Part — procedural and definitional

s.690 Branch registration under the Eleventh Company Law Directive (89/666/EEC).

s.690 Scope of sections 691 and 692.

s.691 Documents to be delivered to registrar.

s.692 Registration of altered particulars.

s.692 Change in registration regime.

s.693 Obligation to state name and other particulars.

s.694 Regulation of oversea companies in respect of their names.

s.694 Service of documents: companies to which section 690A applies.

s.695 Service of documents on oversea company.

s.695 Registrar to whom documents to be delivered: companies to which section 690A applies.

s.696 Office where documents to be filed.

s.697 Penalties for non-compliance.

s.698 Definitions . . ..

s.699 Channel Islands and Isle of Man companies.

s.699 Credit and financial institutions to which the Bank Branches Directive (89/117/EEC) applies.

s.699 Companies to which the Eleventh Company Law Directive applies.

s.699 Scope of sections 700 to 703.

s.700 Preparation of accounts and reports by oversea companies.

s.701 Oversea company’s financial year and accounting reference periods.

s.702 Delivery to registrar of accounts and reports of oversea company.

s.703 Penalty for non-compliance.

s.703 Introductory provisions.

s.703 Charges requiring registration.

s.703 The register.

s.703 Company’s duty to deliver particulars of charges for registration.

s.703 Registrar to whom particulars, &c. to be delivered.

s.703 Effect of failure to deliver particulars, late delivery and effect of errors and omissions.

s.703 Delivery of further particulars or memorandum.

s.703 Further provisions with respect to voidness of charges.

s.703 Additional information to be registered.

s.703 Copies of instruments and register to be kept by company.

s.703 Power to make further provision by regulations.

s.703 Provisions as to situation of property.

s.703 Other supplementary provisions.

s.703 Index of defined expressions.

s.703 Scope of Chapter.

s.703 Particulars to be delivered to the registrar: winding up.

s.703 Particulars to be delivered to the registrar: insolvency proceedings etc.

s.703 Penalty for non-compliance

Part 24

The Registrar of Companies, His Functions and Offices

0 of 19 sections shown

19 other sections in this Part — procedural and definitional

s.704 Registration offices.

s.705 Companies’ registered numbers.

s.705 Registration of branches of oversea companies.

s.706 Delivery to the registrar of documents in legible form.

s.707 Delivery to the registrar of documents otherwise than in legible form.

s.707 The keeping of company records by the registrar.

s.707 Delivery to the registrar using electronic communications

s.708 Fees payable to registrar.

s.709 Inspection, &c. of records kept by the registrar.

s.710 Certificate of incorporation.

s.710 Provision and authentication by registrar of documents in non-legible form.

s.710 Documents relating to Welsh companies.

s.711 Public notice by registrar of receipt and issue of certain documents.

s.711 Exclusion of deemed notice.

s.712 Removal of documents to Public Record Office.

s.713 Enforcement of company’s duty to make returns.

s.714 Registrar’s index of company and corporate names.

s.715 Destruction of old records.

s.715 Interpretation.

Part 25

Miscellaneous and Supplementary Provisions

0 of 26 sections shown

26 other sections in this Part — procedural and definitional

s.716 Prohibition of partnerships with more than 20 members.

s.717 Limited partnerships: limit on number of members.

s.718 Unregistered companies.

s.719 Power of company to provide for employees on cessation or transfer of business.

s.720 Certain companies to publish periodical statement.

s.721 Production and inspection of books where offence suspected.

s.722 Form of company registers, etc.

s.723 Use of computers for company records.

s.723 Obligations of company as to inspection of registers, &c.

s.723 Confidentiality orders

s.723 Effect of confidentiality orders

s.723 Construction of sections 723B and 723C

s.723 Sections 723B and 723C: offences

s.723 Regulations under sections 723B to 723E

s.724 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.725 Service of documents.

s.726 Costs and expenses in actions by certain limited companies.

s.727 Power of court to grant relief in certain cases.

s.728 Enforcement of High Court orders.

s.729 Annual report by Secretary of State.

s.730 Punishment of offences.

s.730 Meaning of “officer in default”

s.731 Summary proceedings.

s.732 Prosecution by public authorities.

s.733 Offences by bodies corporate.

s.734 Criminal proceedings against unincorporated bodies.

Part 26

Interpretation

0 of 19 sections shown

19 other sections in this Part — procedural and definitional

s.735 “Company”, etc.

s.735 Relationship of this Act to Insolvency Act.

s.735 Relationship of this Act to Parts IV and V of the Financial Services Act 1986.

s.736 “Subsidiary”, “holding company” and “wholly-owned subsidiary”.

s.736 Provisions supplementing s. 736.

s.736 Power to amend ss. 736 and 736A.

s.737 “Called-up share capital”.

s.738 “Allotment” and “paid up”.

s.739 “Non-cash asset”.

s.740 “Body corporate” and “corporation”.

s.741 “Director” and “shadow director”.

s.742 Expressions used in connection with accounts.

s.742 Meaning of “offer to the public”

s.742 Meaning of “banking company”

s.742 Meaning of “insurance company” and “authorised insurance company”

s.743 “Employees’ share scheme”.

s.743 Meaning of “office copy” in Scotland.

s.744 Expressions used generally in this Act.

s.744 Index of defined expressions.

Part 27

Final Provisions

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.745 Northern Ireland.

s.745 “Bank of England”

s.746 Commencement.

s.747 Citation.

Schedules

101 of 816 shown

s.sch003 (1) The prospectus must state— (a) the number of founders... Regulated

Include required share and director details in your prospectusDirector or Officer

s.sch003 (1) The prospectus shall set out a report by the... Regulated

Include auditor's financial report in share prospectusTrader

s.sch003 Any report required by this Part shall either indicate by... Regulated

Clearly explain or correct figures in your reportsAny Person

s.sch004 Accounting policies shall be applied consistently within the same accounts... Regulated

Apply accounting policies consistently each yearTrader

s.sch004 It shall be stated whether the accounts have been prepared... Regulated

State whether accounts comply with accounting standards and explain departuresDirector or Officer

s.sch004 Schedule 4 para.58A Regulated

Disclose in accounts if company acted as agent when claiming audit exemptionDirector or Officer

s.sch004 Commitments within any of sub-paragraphs (1) to (5) of paragraph... Regulated

Disclose related-party guarantees separately in your annual accountsTrader

s.sch004a Where during the financial year there has been a disposal... Regulated

Disclose significant disposals in a note to group accountsTrader

s.sch005 (1) The following information shall be given with respect to... Regulated

Disclose classes and proportions of subsidiary shares in accountsTrader

s.sch005 (1) There shall be stated in relation to shares of... Regulated

Disclose share class and proportions for shares held in subsidiariesTrader

s.sch005 Where— (a) disclosure is made under paragraph 3(1) with respect... Regulated

State subsidiary's financial year-end date when the date differs from your company'sTrader

s.sch006 Schedule 6 para.1 Regulated

Show directors' remuneration and benefits in annual accountsTrader

s.sch007b In determining whether to disclose information to a body in... Regulated

Other duties (1) — Crown / regulator

Authorised person must weigh importance and safeguards before disclosing informationCrown / Minister / Government department

s.sch007za An operating and financial review must be a balanced and... Regulated

Prepare balanced operating and financial review for shareholdersTrader

s.sch007za The review must include— (a) a statement of the business,... Regulated

Include business strategy, risks and finances in the reviewTrader

s.sch007za (1) To the extent necessary to comply with the general... Regulated

Include required information in operating and financial review or disclose omissionsTrader

s.sch007za The review must also include — (a) information about persons... Regulated

Include essential contracts and share transactions in your business reviewTrader

s.sch007za To the extent necessary to comply with the general requirements... Regulated

Include account references and explanations in company reviewDirector or Officer

s.sch007za The review must— (a) state whether it has been prepared... Regulated

State reporting standards compliance in the review and explain departuresDirector or Officer

s.sch008 Accounting policies shall be applied consistently within the same accounts... Regulated

Apply accounting policies consistently across financial yearsTrader

s.sch008 The amount of any item shall be determined on a... Regulated

Prepare accounts on a prudent basis with only realised profitsDirector or Officer

s.sch008 Any information required in the case of any small company... Regulated

Disclose required information in small company accounts or notesTrader

s.sch008 Reserves and dividends Regulated

Disclose reserves and dividend amounts in annual accountsTrader

s.sch008 The accounting policies adopted by the company in determining the... Regulated

State accounting policies in annual accountsTrader

s.sch008 If the company has allotted any shares during the financial... Regulated

Disclose share allotment details in annual accountsTrader

s.sch008 Where any fixed assets of the company (other than listed... Regulated

Disclose valuation details for fixed assets in balance sheetTrader

s.sch008 If any fixed cumulative dividends on the company’s shares are... Regulated

Disclose arrears of fixed cumulative dividends in accountsTrader

s.sch008 Particulars shall be given of any case where the purchase... Regulated

Disclose asset valuations made under paragraph 28 in your company accountsTrader

s.sch008 Where the directors of a company take advantage of the... Regulated

State in accounts if company acted as agent when using audit exemptionDirector or Officer

s.sch008 The directors of a company must, in determining how amounts... Regulated

Present accounts by substance over form in line with GAAPDirector or Officer

s.sch008 (1)Called up share capital not paid (Formats 1 and 2,... Regulated

Prepare balance sheet following statutory presentation and disclosure rulesTrader

s.sch008 (11)Cost of sales: distribution costs: administrative expenses (Format 1, items... Regulated

Present profit and loss items in prescribed format and disclose depreciation provisionsTrader

s.sch008a Any information required in the case of any small company... Regulated

Put required small-company information in a note to your accountsTrader

s.sch008a The accounting policies adopted by the company in determining the... Regulated

State accounting policies in annual accountsTrader

s.sch008a If the company has allotted any shares during the financial... Regulated

Disclose share allotment details in annual accountsTrader

s.sch008a Schedule 8A para.9A Regulated

Directors must state any agency activity when using exemptionDirector or Officer

s.sch009 Accounting policies shall be applied consistently within the same accounts... Regulated

Apply accounting policies consistently in accountsTrader

s.sch009 (1) Accounting policies shall be applied consistently within the same... Regulated

Apply accounting policies consistently or disclose departures in notesDirector or Officer

s.sch009 It shall be stated whether the accounts have been prepared... Regulated

State compliance with accounting standards in accountsTrader

s.sch009 If it appears to the directors of a company that... Regulated

Disclose any departure from accounting principles in your accountsDirector or Officer

s.sch009 Schedule 9 para.24 Regulated

Value fixed assets at cost in your annual accounts, less permitted depreciationDirector or Officer

s.sch009 (1) The fair value of a financial instrument is determined... Regulated

Value financial instruments at fair value using market prices or approved modelsTrader

s.sch009 Schedule 9 para.48 Regulated

State accounting policies used in your accountsTrader

s.sch009 It shall be stated whether the accounts have been prepared... Regulated

State accounts are prepared per standards and explain departuresTrader

s.sch009 Schedule 9 para.50 Regulated

State foreign currency translation basis in accountsTrader

s.sch009 Reserves and dividends Regulated

State reserves movements and dividends in annual accountsTrader

s.sch009 If the company has allotted any shares during the financial... Regulated

Disclose share allotment details in annual accountsTrader

s.sch009 Where any fixed assets of the company (other than listed... Regulated

Disclose valuation history for revalued assets in balance sheetDirector or Officer

s.sch009 In relation to any amount which is included under Assets... Regulated

Break down land and buildings by freehold or leasehold in your accountsTrader

s.sch009 There shall be disclosed separately the amount of: Regulated

Disclose participating interests and credit institution shareholdings separatelyTrader

s.sch009 Where the company has derivatives that it has not included... Regulated

Disclose fair value of derivatives in accountsTrader

s.sch009 Schedule 9 para.60 Regulated

Show deferred tax provisions separately from other tax provisionsTrader

s.sch009 Schedule 9 para.62 Regulated

You must disclose debt and fixed income securities due within one yearTrader

s.sch009 Schedule 9 para.64 Regulated

State arrears of fixed cumulative dividends in accountsTrader

s.sch009 Schedule 9 para.69 Regulated

Disclose leased property totals in annual accountsTrader

s.sch009 Schedule 9 para.71 Regulated

Disclose material 'other assets' and 'other liabilities' in accountsTrader

s.sch009 Schedule 9 para.78 Regulated

Disclose management and agency services if materialTrader

s.sch009 Schedule 9 para.79 Regulated

Disclose subordinated liability charges in financial statementsTrader

s.sch009 Schedule 9 para.80 Regulated

Disclose components of material amounts in accountsTrader

s.sch009 The directors of a company must, in determining how amounts... Regulated

Present accounts according to the substance of transactionsDirector or Officer

s.sch009a Subject to paragraph 19 below, the amounts to be included... Regulated

Follow accounting principles when valuing items in accountsTrader

s.sch009a All income and charges relating to the financial year to... Regulated

Recognise income and charges on an accruals basis in accountsDirector or Officer

s.sch009a Determination of fair value Regulated

Determine fair value of financial instruments using the prescribed hierarchyTrader

s.sch009a Schedule 9A para.43 Regulated

Keep technical provisions sufficient to cover insurance liabilitiesTrader

s.sch009a Schedule 9A para.55 Regulated

Disclose accounting policies used in annual accountsTrader

s.sch009a It shall be stated whether the accounts have been prepared... Regulated

State compliance with accounting standards and disclose material departuresTrader

s.sch009a Schedule 9A para.57 Regulated

Disclose foreign currency translation basis in accountsTrader

s.sch009a Reserves and dividends Regulated

Disclose reserves and dividend details in annual accountsTrader

s.sch009a If the company has allotted any shares during the financial... Regulated

Disclose details of share allotments in your annual accountsTrader

s.sch009a Where any assets of the company (other than listed investments)... Regulated

Disclose asset valuation history and valuers' details in your balance sheetTrader

s.sch009a In relation to any amount which is included under Assets... Regulated

Disclose land and building tenure breakdown in accountsTrader

s.sch009a Schedule 9A para.65 Regulated

Disclose amount of listed investments in balance sheetTrader

s.sch009a Where the company has derivatives that it has not included... Regulated

State fair value and nature of derivatives not included at fair valueTrader

s.sch009a Schedule 9A para.67 Regulated

Show deferred tax provisions separately in accountsTrader

s.sch009a If any fixed cumulative dividends on the company’s shares are... Regulated

Disclose arrears of fixed cumulative dividends in accountsTrader

s.sch009a The directors of a company must, in determining how amounts... Regulated

Reflect the substance of transactions in financial statementsDirector or Officer

s.sch009a Schedule 9A para.78 Regulated

Disclose total commission amounts for direct insurance businessTrader

s.sch013 The register shall— (a) if the company’s register of members... Regulated

Keep register of interests in shares at registered office and open for inspectionTrader

s.sch013 Unless the register is in such a form as to... Regulated

Keep an index of members' names and update within 14 daysTrader

s.sch013 The register shall be produced at the commencement of the... Regulated

Produce the register and keep it open at the AGMTrader

s.sch014 (1) A company keeping an overseas branch register shall give... Regulated

Notify Companies House of overseas branch register changesTrader

s.sch014 (1) An overseas branch register is deemed to be part... Regulated

Keep overseas branch register and advertise closure locallyTrader

s.sch014 (1) The company shall— (a) transmit to its registered office... Regulated

Keep and transmit overseas branch register records to registered officeTrader

s.sch015a (1) The following adaptations have effect in relation to a... Regulated

Supply written statement to members with pre-emption disapplication resolutionsDirector or Officer

s.sch015b Schedule 15B para.2 Regulated

File draft terms of scheme with registrar and ensure Gazette publicationDirector or Officer

s.sch015b Schedule 15B para.4 Regulated

Include legal and economic grounds for share exchange in directors' reportDirector or Officer

s.sch015b Schedule 15B para.6 Regulated

Prepare documents for company meeting on scheme of arrangementTrader

s.sch015b Schedule 15B para.7 Regulated

Other duties (1) — Crown / regulator

Court must not sanction schemes allotting shares to transferor or its nomineeTribunal / Court

s.sch021a Duty to register Regulated

s.sch021c Preparation of accounts and reports Regulated

Prepare annual accounts, directors' report and auditors' reportAny Person

s.sch021c Duty to deliver accounts and reports Regulated

Deliver annual accounts and reports to Companies HouseDirector or Officer

s.sch021c Registrar to whom documents to be delivered Regulated

File Schedule 21C documents with the correct Companies House registrarAny Person

s.sch021c Penalty for non-compliance Prosecution

Fail to deliver accounts and reports on timeDirector or Officer

Unlimited fine

s.sch021c Duty to deliver copies in Great Britain Regulated

File latest accounting documents with Companies House within one monthDirector or Officer

s.sch021c Registrar to whom documents to be delivered Regulated

Deliver documents to the correct registrar based on UK branch locationAny Person

s.sch021c Penalty for non-compliance Prosecution

Fail to comply with Schedule 21C obligationsDirector or Officer

Unlimited fine

s.sch021d Duty to deliver accounts and reports Regulated

Deliver annual accounts and reports to Companies HouseTrader

s.sch021d Penalty for non-compliance Prosecution

Fail to deliver accounts and reports on timeDirector or Officer

Unlimited fine

s.sch021d Duty to deliver copies in Great Britain Regulated

Deliver accounting documents for each UK branch to Companies HouseTrader

s.sch021d Penalty for non-compliance Prosecution

Fail to deliver documents within required timeDirector or Officer

Unlimited fine

s.sch021d Preparation of accounts and reports Regulated

Prepare annual accounts, directors' report and auditors' reportTrader

715 other schedules

s.sch001 —Subject as provided below, the statement under section 10(2) shall...

s.sch001 (1) It is not necessary for the statement to contain...

s.sch001 (1) The statement shall contain the following particulars with respect...

s.sch001 In paragraphs 1(a) and 3(1)(a) above— (a) “ name ”...

s.sch001 Where a confidentiality order made under section 723B is in...

s.sch002 (1) Where shares in a company are held on trust...

s.sch002 (1) The following has effect as regards the operation of...

s.sch002 (1) Where shares in a company are held on trust,...

s.sch002 (1) Where a company is a trustee . . ....

s.sch002 (1) The following applies for the interpretation of this Part...

s.sch002 (1) Where shares in an undertaking are held on trust...

s.sch002 (1) Where shares in an undertaking are held on trust,...

s.sch002 Where an undertaking is a trustee, there shall be disregarded...

s.sch002 (1) The following applies for the interpretation of this Part...

s.sch003 (1) The prospectus must state— (a) the amount (if any)...

s.sch003 (1) The prospectus must give the dates of, parties to...

s.sch003 The prospectus must state the names and addresses of the...

s.sch003 (1) The prospectus must give full particulars of—

s.sch003 If the prospectus invites the public to subscribe for shares...

s.sch003 In the case of a company which has been carrying...

s.sch003 If the proceeds of the issue of the shares or...

s.sch003 (1) The following provisions apply if— (a) the proceeds of...

s.sch003 If in the case of a company which has been...

s.sch003 Where shares are offered to the public for subscription, the...

s.sch003 The expression “financial year” in this Part means the year...

s.sch003 (1) A report required by paragraph 17 or 18 shall...

s.sch003 (1) The prospectus must state— (a) the time of the...

s.sch003 (1) There must be stated the number, description and amount...

s.sch003 The prospectus must state the number and amount of shares...

s.sch003 (1) For purposes of the following two paragraphs, “ relevant...

s.sch003 As respects any relevant property, the prospectus must state—

s.sch003 There must be stated the amount (if any) paid or...

s.sch003 (1) The following applies for the interpretation of paragraphs 6,...

s.sch004 (1) Subject to the following provisions of this Schedule—

s.sch004 The company shall be presumed to be carrying on business...

s.sch004 The amount of any item shall be determined on a...

s.sch004 All income and charges relating to the financial year to...

s.sch004 In determining the aggregate amount of any item the amount...

s.sch004 If it appears to the directors of a company that...

s.sch004 Subject to sections C and D of this Part of...

s.sch004 Subject to any provision for depreciation or diminution in value...

s.sch004 In the case of any fixed asset which has a...

s.sch004 (1) Where a fixed asset investment of a description falling...

s.sch004 (1) Where in accordance with paragraph 1 a company’s balance...

s.sch004 (1) Notwithstanding that an item in respect of “development costs”...

s.sch004 (1) The application of paragraphs 17 to 19 in relation...

s.sch004 Subject to paragraph 23, the amount to be included in...

s.sch004 (1) If the net realisable value of any current asset...

s.sch004 (1) Where the amount repayable on any debt owed by...

s.sch004 (1) Subject to the following sub-paragraph, assets which fall to...

s.sch004 (1) The purchase price of an asset shall be determined...

s.sch004 (1) Subject to the qualification mentioned below, the purchase price...

s.sch004 Where there is no record of the purchase price or...

s.sch004 (1) The rules set out in section B are referred...

s.sch004 (1) Any item required in accordance with paragraph 1 to...

s.sch004 Subject to paragraphs 32 to 34, the amounts to be...

s.sch004 (1) Intangible fixed assets, other than goodwill, may be included...

s.sch004 (1) Where the value of any asset of a company...

s.sch004 (1) This paragraph applies where the amounts to be included...

s.sch004 (1) With respect to any determination of the value of...

s.sch004 (1) Subject to sub-paragraphs (2) to (4), financial instruments (including...

s.sch004 (1) The fair value of a financial instrument is determined...

s.sch004 A company may include any assets and liabilities that qualify...

s.sch004 (1) This paragraph applies to– (a) investment property, and

s.sch004 (1) This paragraph applies where a financial instrument is valued...

s.sch004 (1) The fair value reserve must be adjusted to the...

s.sch004 Any information required in the case of any company by...

s.sch004 Reserves and dividends

s.sch004 The accounting policies adopted by the company in determining the...

s.sch004 Paragraphs 38 to 51 require information which either supplements the...

s.sch004 (1) The following information shall be given with respect to...

s.sch004 If the company has allotted any shares during the financial...

s.sch004 (1) In respect of every item shown in a company’s...

s.sch004 (1) With respect to any contingent right to the allotment...

s.sch004 (1) If the company has issued any debentures during the...

s.sch004 (1) In respect of each item which is or would...

s.sch004 Where any fixed assets of the company (other than listed...

s.sch004 In relation to any amount which is or would but...

s.sch004 (1) In respect of the amount of each item which...

s.sch004 Information about fair value of assets and liabilities

s.sch004 Where the company has derivatives that it has not included...

s.sch004 (1) Sub-paragraph (2) applies if– (a) the company has financial...

s.sch004 Information where investment property and living animals and plants included at fair value

s.sch004 (1) Where any amount is transferred— (a) to or from...

s.sch004 The amount of any provision for deferred taxation shall be...

s.sch004 (1) In respect of each item shown under “creditors” in...

s.sch004 If any fixed cumulative dividends on the company’s shares are...

s.sch004 Amounts in respect of items representing assets or income may...

s.sch004 (1) Particulars shall be given of any charge on the...

s.sch004 (1) Particulars shall be given of any case where the...

s.sch004 Paragraphs 53 to 57 require information which either supplements the...

s.sch004 (1) Subject to the following provisions of this paragraph, each...

s.sch004 (1) The basis on which the charge for United Kingdom...

s.sch004 (1) If in the course of the financial year the...

s.sch004 (1) The following information shall be given with respect to...

s.sch004 (1) Where any amount relating to any preceding financial year...

s.sch004 (1) Where sums originally denominated in foreign currencies have been...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004 The directors of a company must, in determining how amounts...

s.sch004 References in this Part of this Schedule to the items...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004 A number in brackets following any item in any of...

s.sch004 (1) Paragraph 34 does not apply to the amount of...

s.sch004 (1) Any distribution made by an investment company which reduces...

s.sch004 A company shall be treated as an investment company for...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004 The following paragraphs apply for the purposes of this Schedule...

s.sch004 Financial instruments

s.sch004 (1) The expressions listed in sub-paragraph (2) have the same...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004 In the notes following the formats— (a) the heading of...

s.sch004 References to the historical cost accounting rules shall be read...

s.sch004 Investment property

s.sch004 (1) “Long lease” means a lease in the case of...

s.sch004 (1) “Listed investment” means an investment as respects which there...

s.sch004 A loan is treated as falling due for repayment, and...

s.sch004 Amounts which in the particular context of any provision of...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004 (1) References to provisions for depreciation or diminution in value...

s.sch004 References to provisions for liabilities are to any amount retained...

s.sch004 Subject to paragraph 15 below, the amounts to be included...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004 Scots land tenure

s.sch004 (1) “Social security costs” means any contributions by the company...

s.sch004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch004a (1) Group accounts shall comply so far as practicable with...

s.sch004a (1) The conditions for accounting for an acquisition as a...

s.sch004a (1) The merger method of accounting is as follows.

s.sch004a (1) Where a group is acquired, paragraphs 9 to 11...

s.sch004a (1) The following information with respect to acquisitions taking place...

s.sch004a (1) There shall also be stated in a note to...

s.sch004a The information required by paragraph 13, 14 or 15 above...

s.sch004a (1) The formats set out in Schedule 4 have effect...

s.sch004a The interest of the group in subsidiary undertakings excluded from...

s.sch004a (1) Where an undertaking included in the consolidation manages another...

s.sch004a (1) The consolidated balance sheet and profit and loss account...

s.sch004a (1) An “associated undertaking” means an undertaking in which an...

s.sch004a (1) The formats set out in Schedule 4 have effect...

s.sch004a (1) The interest of an undertaking in an associated undertaking,...

s.sch004a (1) Where assets and liabilities to be included in the...

s.sch004a Any differences of accounting rules as between a parent company’s...

s.sch004a Amounts which in the particular context of any provision of...

s.sch004a (1) Debts and claims between undertakings included in the consolidation,...

s.sch004a (1) The following provisions apply where an undertaking becomes a...

s.sch004a An acquisition shall be accounted for by the acquisition method...

s.sch004a (1) The acquisition method of accounting is as follows.

s.sch005 (1) The following information shall be given where at the...

s.sch005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch005 (1) Where the company is a subsidiary undertaking, the following...

s.sch005 (1) References in this Part of this Schedule to shares...

s.sch005 In this Part of this Schedule “the group” means the...

s.sch005 (1) The following information shall be given with respect to...

s.sch005 (1) There shall be shown with respect to each subsidiary...

s.sch005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch005 (1) The number, description and amount of the shares in...

s.sch005 (1) The following information shall be given where an undertaking...

s.sch005 (1) The information required by paragraphs 24 and 25 shall...

s.sch005 (1) The name of the undertaking shall be stated.

s.sch005 (1) . . . there shall also be stated—

s.sch005 (1) The information required by paragraphs 27 and 28 shall...

s.sch005 (1) The name of the undertaking shall be stated.

s.sch005 (1) . . .there shall also be stated—

s.sch005 Parent company’s or group’s membership of certain undertakings

s.sch005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch005 (1) There shall be disclosed with respect to each subsidiary...

s.sch005 (1) Where the parent company is itself a subsidiary undertaking,...

s.sch005 (1) References in this Part of this Schedule to shares...

s.sch005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch005 (1) The number, description and amount of the shares in...

s.sch005 (1) The information required by paragraphs 8 and 9 shall...

s.sch005 (1) The name of the undertaking shall be stated.

s.sch005 (1) . . . there shall also be stated—

s.sch005 Membership of certain undertakings

s.sch006 (1) The following applies with respect to the amounts to...

s.sch006 (1) The amounts to be shown for any financial year...

s.sch006 Where it is necessary to do so for the purpose...

s.sch006 (1) The following applies for the interpretation of this Part...

s.sch006 This Part of this Schedule requires information to be given...

s.sch006 The group accounts of a holding company, or if it...

s.sch006 The accounts prepared by a company other than a holding...

s.sch006 (1) For purposes of paragraphs 15(c) and 16(c), a transaction...

s.sch006 Paragraphs 15 and 16 apply whether or not—

s.sch006 (1) Where the aggregates shown under paragraph 1(1)(a), (b) and...

s.sch006 Neither paragraph 15(c) nor paragraph 16(c) applies in relation to...

s.sch006 (1) Subject to the next paragraph, the particulars required by...

s.sch006 In paragraph 22(2) above, sub-paragraphs (c) to (f) do not...

s.sch006 (1) In relation to a company’s accounts for a financial...

s.sch006 In relation to a company’s accounts for a financial year,...

s.sch006 Section 258 of the Companies Act 2006 (power of Secretary...

s.sch006 (1) The following provisions of the Companies Act 2006 apply...

s.sch006 This Part of this Schedule applies in relation to the...

s.sch006 (1) To comply with this Part of this Schedule, the...

s.sch006 (1) The emoluments of the chairman shall be shown.

s.sch006 The following provisions of the Companies Act 2006 apply for...

s.sch006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch006 In paragraphs 3 and 4 “emoluments" has the same meaning...

s.sch006 (1) There shall be shown— (a) the number of directors...

s.sch006 Schedule 6 para.7

s.sch006 (1) There shall be shown the aggregate amount of any...

s.sch007 (1) If significant changes in the fixed assets of the...

s.sch007 (1) In the case of companies of such classes as...

s.sch007 (1) This Part of this Schedule applies to the directors’...

s.sch007 Policy and practice on payment of creditors

s.sch007 (1) This Part of this Schedule applies to the directors'...

s.sch007 (1) The information required by paragraphs 2A and 2B shall...

s.sch007 (1) It shall be stated with respect to each director...

s.sch007 (1) If— (a) the company (not being the wholly-owned subsidiary...

s.sch007 (1) If the company (not being the wholly-owned subsidiary of...

s.sch007 (1) If— (a) the company (not being the wholly-owned subsidiary...

s.sch007 Financial instruments

s.sch007 (1) The directors’ report shall contain— (a) particulars of any...

s.sch007 This Part of this Schedule applies where shares in a...

s.sch007 The directors’ report with respect to a financial year shall...

s.sch007 (1) This Part of this Schedule applies to the directors’...

s.sch007a (1) In the directors’ remuneration report for a financial year...

s.sch007a Long term incentive schemes

s.sch007a (1) The information required by sub-paragraph (1) of paragraph 10...

s.sch007a Pensions

s.sch007a Excess retirement benefits of directors and past directors

s.sch007a Compensation for past directors

s.sch007a Sums paid to third parties in respect of a director’s services

s.sch007a (1) In this Schedule— “amount”, in relation to a gain...

s.sch007a (1) For the purposes of this Schedule emoluments paid or...

s.sch007a (1) The following applies with respect to the amounts to...

s.sch007a (1) The amounts to be shown for any financial year...

s.sch007a Consideration by the directors of matters relating to directors’ remuneration

s.sch007a Where it is necessary to do so for the purpose...

s.sch007a This Schedule requires information to be given only so far...

s.sch007a Statement of company’s policy on directors’ remuneration

s.sch007a Performance Graph

s.sch007a Service contracts

s.sch007a Amount of each director’s emoluments and compensation in the relevant financial year

s.sch007a Share options

s.sch007a The information required by sub-paragraph (1) of paragraph 7 in...

s.sch007a (1) If, in the opinion of the directors of the...

s.sch007b The Secretary of State.

s.sch007b A disclosure for the purpose of enabling or assisting the...

s.sch007b A disclosure in pursuance of any Community obligation.

s.sch007b A disclosure is made in accordance with this Part of...

s.sch007b A body is within this paragraph if it exercises functions...

s.sch007b The Department of Enterprise, Trade and Investment for Northern Ireland....

s.sch007b The Treasury.

s.sch007b The Bank of England.

s.sch007b The Financial Services Authority.

s.sch007b The Commissioners of Inland Revenue.

s.sch007b A disclosure for the purpose of assisting a body designated...

s.sch007b A disclosure with a view to the institution of, or...

s.sch007b A disclosure for the purpose of enabling or assisting the...

s.sch007za (1) The review must include— (a) information about environmental matters...

s.sch007za (1) The review must include analysis using financial and, where...

s.sch007za In relation to a group operating and financial review this...

s.sch008 (1) Subject to the following provisions of this Schedule—

s.sch008 The company shall be presumed to be carrying on business...

s.sch008 All income and charges relating to the financial year to...

s.sch008 In determining the aggregate amount of any item the amount...

s.sch008 If it appears to the directors of a small company...

s.sch008 Subject to sections C and D of this Part of...

s.sch008 Subject to any provision for depreciation or diminution in value...

s.sch008 In the case of any fixed asset which has a...

s.sch008 (1) Where a fixed asset investment of a description falling...

s.sch008 (1) Where in accordance with paragraph 1 a small company’s...

s.sch008 (1) Notwithstanding that an item in respect of “development costs”...

s.sch008 (1) The application of paragraphs 17 to 19 in relation...

s.sch008 Subject to paragraph 23, the amount to be included in...

s.sch008 (1) If the net realisable value of any current asset...

s.sch008 (1) Where the amount repayable on any debt owed by...

s.sch008 (1) Subject to the following sub-paragraph, assets which fall to...

s.sch008 Paragraph 24 above does not apply where the company is...

s.sch008 (1) The purchase price of an asset shall be determined...

s.sch008 (1) Subject to the qualification mentioned below, the purchase price...

s.sch008 Where there is no record of the purchase price or...

s.sch008 (1) The rules set out in section B are referred...

s.sch008 (1) Any item required in accordance with paragraph 1 to...

s.sch008 Subject to paragraphs 32 to 34, the amounts to be...

s.sch008 (1) Intangible fixed assets, other than goodwill, may be included...

s.sch008 (1) Where the value of any asset of a small...

s.sch008 (1) This paragraph applies where the amounts to be included...

s.sch008 (1) With respect to any determination of the value of...

s.sch008 (1) Subject to sub-paragraphs (2) to (4), financial instruments (including...

s.sch008 (1) The fair value of a financial instrument is determined...

s.sch008 A company may include any assets and liabilities that qualify...

s.sch008 (1) This paragraph applies to– (a) investment property, and

s.sch008 (1) This paragraph applies where a financial instrument is valued...

s.sch008 (1) The fair value reserve must be adjusted to the...

s.sch008 Paragraphs 38 to 47 require information which either supplements the...

s.sch008 (1) The following information shall be given with respect to...

s.sch008 (1) In respect of every item shown in a small...

s.sch008 (1) In respect of each item which is or would...

s.sch008 (1) In respect of the amount of each item which...

s.sch008 Information about fair value of assets and liabilities

s.sch008 (1) Sub-paragraph (2) applies if– (a) the company has financial...

s.sch008 Information where investment property and living animals and plants included at fair value

s.sch008 (1) Where any amount is transferred— (a) to or from...

s.sch008 (1) For the aggregate of all items shown under “creditors”...

s.sch008 (1) Particulars shall be given of any charge on the...

s.sch008 Paragraphs 49 and 50 require information which either supplements the...

s.sch008 (1) If the company has supplied geographical markets outside the...

s.sch008 Amounts in respect of items representing assets or income may...

s.sch008 (1) Where any amount relating to any preceding financial year...

s.sch008 (1) Where sums originally denominated in foreign currencies have been...

s.sch008 The following paragraphs apply for the purposes of this Schedule...

s.sch008 Financial instruments

s.sch008 (1) The expressions listed in sub-paragraph (2) have the same...

s.sch008 References to the historical cost accounting rules shall be read...

s.sch008 Investment property

s.sch008 (1) “Listed investment” means an investment as respects which there...

s.sch008 A loan is treated as falling due for repayment, and...

s.sch008 Amounts which in the particular context of any provision of...

s.sch008 (1) References to provisions for depreciation or diminution in value...

s.sch008 References to provisions for liabilities are to any amount retained...

s.sch008 (1) “Social security costs” means any contributions by the company...

s.sch008 References in this Part of this Schedule to the items...

s.sch008 A number in brackets following any item in any of...

s.sch008 In the notes following the formats— (a) the heading of...

s.sch008 Subject to paragraph 15 below, the amounts to be included...

s.sch008 Provisions for liabilities

s.sch008 Creditors: amounts falling due within one year

s.sch008 Net current assets (liabilities)(8)

s.sch008 Total assets less current liabilities

s.sch008 Creditors: amounts falling due after more than one year

s.sch008 Provisions for liabilities

s.sch008 Accruals and deferred income(7)

s.sch008 Capital and reserves (I) Called up share capital(9)

s.sch008 1. Turnover 2. Cost of sales(11) 3. Gross profit or...

s.sch008 1. Turnover 2. Change in stocks of finished goods and...

s.sch008 Excess of money owed over value received as an asset...

s.sch008a A small company may deliver to the registrar a copy...

s.sch008a The formats referred to in paragraph 1 are as follows—...

s.sch008a (1) The following information shall be given with respect to...

s.sch008a (1) In respect of each item to which a letter...

s.sch008a Financial fixed assets

s.sch008a (1) For the aggregate of all items shown under “creditors”...

s.sch008a Schedule 8A para.9

s.sch008a Provisions for liabilities

s.sch008a Creditors: amounts falling due within one year

s.sch008a Net current assets (liabilities)

s.sch008a Total assets less current liabilities

s.sch008a Creditors: amounts falling due after more than one year

s.sch008a Provisions for liabilities

s.sch008a Accruals and deferred income

s.sch008a Capital and reserves (I) Called up share capital

s.sch008a (1)Debtors (Formats 1 and 2, item C.II.) The aggregate amount...

s.sch009 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch009 A number in brackets following any item in any of...

s.sch009 Schedule 9 para.11

s.sch009 Schedule 9 para.12

s.sch009 Schedule 9 para.13

s.sch009 Schedule 9 para.14

s.sch009 Schedule 9 para.15

s.sch009 Subject to paragraph 22 below, the amounts to be included...

s.sch009 The company shall be presumed to be carrying on business...

s.sch009 (1) In respect of every item shown in the balance...

s.sch009 The amount of any item shall be determined on a...

s.sch009 Where a banking company, or a company which is the...

s.sch009 All income and charges relating to the financial year to...

s.sch009 In determining the aggregate amount of any item the amount...

s.sch009 Subject to paragraphs 39 to 44F of this Part of...

s.sch009 In the case of any fixed asset which has a...

s.sch009 (1) Where a fixed asset investment of a description falling...

s.sch009 Schedule 9 para.27

s.sch009 Schedule 9 para.28

s.sch009 Where a company is entitled to, and has availed itself...

s.sch009 Schedule 9 para.29

s.sch009 Where a banking company, or a company which is the...

s.sch009 Schedule 9 para.30

s.sch009 Schedule 9 para.31

s.sch009 The amount to be included in respect of loans and...

s.sch009 (1) If the net realisable value of any asset referred...

s.sch009 (1) Subject to paragraph 33 above, the amount to be...

s.sch009 Schedule 9 para.35

s.sch009 Schedule 9 para.36

s.sch009 (1) Subject to the qualification mentioned below, the cost of...

s.sch009 Schedule 9 para.38

s.sch009 (1) The rules set out in paragraphs 24 to 38...

s.sch009 (1) In respect of every item shown in the balance...

s.sch009 Subject to paragraphs 42 to 44, the amounts to be...

s.sch009 (1) Intangible fixed assets, other than goodwill, may be included...

s.sch009 (1) Where the value of any asset of a company...

s.sch009 (1) This paragraph applies where the amounts to be included...

s.sch009 (1) With respect to any determination of the value of...

s.sch009 (1) Subject to sub-paragraphs (2) to (4), financial instruments (including...

s.sch009 A company may include any assets and liabilities that qualify...

s.sch009 (1) This paragraph applies to– (a) investment property, and

s.sch009 (1) This paragraph applies where a financial instrument is valued...

s.sch009 (1) The fair value reserve must be adjusted to the...

s.sch009 (1) Subject to the following sub-paragraphs, amounts to be included...

s.sch009 (1) Subject to sub-paragraph (2), any difference between the amount...

s.sch009 (1) Any information required in the case of a company...

s.sch009 Schedule 9 para.51

s.sch009 (1) With respect to any contingent right to the allotment...

s.sch009 (1) If the company has issued any debentures during the...

s.sch009 Schedule 9 para.55

s.sch009 Information about fair value of assets and liabilities

s.sch009 (1) Sub-paragraph (2) applies if– (a) the company has financial...

s.sch009 Information where investment property and living animals and plants included at fair value

s.sch009 Schedule 9 para.59

s.sch009 Schedule 9 para.61

s.sch009 Schedule 9 para.63

s.sch009 Schedule 9 para.65

s.sch009 Schedule 9 para.66

s.sch009 Schedule 9 para.67

s.sch009 Schedule 9 para.68

s.sch009 Schedule 9 para.7

s.sch009 Schedule 9 para.70

s.sch009 Schedule 9 para.72

s.sch009 Schedule 9 para.73

s.sch009 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch009 Schedule 9 para.75

s.sch009 Schedule 9 para.76

s.sch009 Schedule 9 para.77

s.sch009 Every profit and loss account of a company shall show...

s.sch009 Schedule 9 para.81

s.sch009 Schedule 9 para.82

s.sch009 Financial instruments

s.sch009 (1) The expressions listed in sub-paragraph (2) have the same...

s.sch009 Schedule 9 para.83

s.sch009 Schedule 9 para.84

s.sch009 Schedule 9 para.85

s.sch009 Schedule 9 para.86

s.sch009 Schedule 9 para.87

s.sch009 (1) References in this Part of this Schedule to the...

s.sch009 ASSETS 1. Cash and balances at central [or post office]...

s.sch009 Total assets

s.sch009 LIABILITIES 1.Deposits by banks(11),(20) Repayable on demand With agreed maturity...

s.sch009 Total liabilities

s.sch009 MEMORANDUM ITEMS 1. Contingent liabilities(16) (1) Acceptances and endorsements (2)...

s.sch009 1. Interest payable(2 ) 2.. Fees and commissions payable(4) 3....

s.sch009 Interest receivable (Format 1, item 1; Format 2, item B1)...

s.sch009a (1) In its application to insurance groups, Schedule 4A shall...

s.sch009a Schedule 9A para.10

s.sch009a Schedule 9A para.11

s.sch009a Schedule 9A para.12

s.sch009a The company shall be presumed to be carrying on business...

s.sch009a Accounting policies shall be applied consistently within the same accounts...

s.sch009a The amount of any item shall be determined on a...

s.sch009a In determining the aggregate amount of any item the amount...

s.sch009a If it appears to the directors of a company that...

s.sch009a Valuation

s.sch009a Subject to paragraphs 27 to 29 below—

s.sch009a (1) Subject to paragraph 24 below, investments falling to be...

s.sch009a (1) Intangible assets other than goodwill may be shown at...

s.sch009a (1) This paragraph applies to debt securities and other fixed-income...

s.sch009a (1) Subject to sub-paragraph (5) below, in the case of...

s.sch009a (1) In the case of land and buildings, current value...

s.sch009a (1) Where— (a) the value of any asset of a...

s.sch009a (1) This paragraph applies where the amounts to be included...

s.sch009a (1) Subject to sub-paragraph (7) below, with respect to any...

s.sch009a Inclusion of financial instruments at fair value

s.sch009a Inclusion of hedged items at fair value

s.sch009a Other assets that may be included at fair value

s.sch009a Accounting for changes in value

s.sch009a The fair value reserve

s.sch009a (1) In respect of every item shown in the balance...

s.sch009a Subject to paragraphs 20 to 29 above, the amounts to...

s.sch009a Schedule 9A para.31

s.sch009a In the case of any asset included under Assets item...

s.sch009a (1) This paragraph applies to any asset included under Assets...

s.sch009a (1) This paragraph applies to assets included under Assets items...

s.sch009a Schedule 9A para.35

s.sch009a Schedule 9A para.36

s.sch009a Schedule 9A para.37

s.sch009a Schedule 9A para.38

s.sch009a Schedule 9A para.39

s.sch009a Subject to the provisions of this Schedule, amounts in respect...

s.sch009a (1) Subject to the qualification mentioned below, the cost of...

s.sch009a Schedule 9A para.41

s.sch009a Schedule 9A para.42

s.sch009a Schedule 9A para.44

s.sch009a Schedule 9A para.45

s.sch009a Schedule 9A para.46

s.sch009a Schedule 9A para.47

s.sch009a (1) Explicit discounting or deductions to take account of investment...

s.sch009a Schedule 9A para.49

s.sch009a Every profit and loss account of a company shall show...

s.sch009a Schedule 9A para.50

s.sch009a Schedule 9A para.51

s.sch009a (1) The excess of the premiums written over the claims...

s.sch009a (1) The figures shown in the technical account or in...

s.sch009a (1) Any information required in the case of any company...

s.sch009a Schedule 9A para.58

s.sch009a (1) The provisions of this Schedule which relate to long...

s.sch009a (1) With respect to any contingent right to the allotment...

s.sch009a (1) If the company has issued any debentures during the...

s.sch009a Schedule 9A para.62

s.sch009a Information about fair value of assets and liabilities

s.sch009a (1) Sub-paragraph (2) applies if– (a) the company has financial...

s.sch009a Information where investment property and living animals and plants included at fair value

s.sch009a Schedule 9A para.66

s.sch009a Schedule 9A para.68

s.sch009a (1) References in this Part of this Schedule to the...

s.sch009a Schedule 9A para.70

s.sch009a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch009a Schedule 9A para.72

s.sch009a Schedule 9A para.73

s.sch009a Schedule 9A para.74

s.sch009a Schedule 9A para.75

s.sch009a (1) As regards long term business, the company shall disclose—...

s.sch009a (1) Subject to sub-paragraph (2) below, there shall be disclosed...

s.sch009a Schedule 9A para.79

s.sch009a A number in brackets following any item in either of...

s.sch009a Schedule 9A para.80

s.sch009a Schedule 9A para.81

s.sch009a Financial instruments

s.sch009a (1) The expressions listed in sub-paragraph (2) have the same...

s.sch009a Schedule 9A para.82

s.sch009a Schedule 9A para.83

s.sch009a Schedule 9A para.84

s.sch009a Schedule 9A para.85

s.sch009a Schedule 9A para.86

s.sch009a (1) In the profit and loss account format set out...In the profit and loss account format set out below—...

s.sch009a Technical account General business (1) Earned premiums, net of reinsurance—...

s.sch009a Technical account Long term business (1) Earned premiums, net of...

s.sch009a Non-technical account (1) Balance on the general business technical account...

s.sch009a Called up share capital not paid (Assets items A and...

s.sch009a Gross premiums written (General business technical account: item I.1.(a) Long...

s.sch010 (1) This paragraph applies where a company prepares individual accounts...

s.sch010 (1) This paragraph applies where a company prepares group accounts...

s.sch010 (1) This paragraph applies where a company prepares individual or...

s.sch010a The provisions of this Schedule explain expressions used in section...

s.sch010a The voting rights in an undertaking shall be reduced by...

s.sch010a References in any provision of paragraphs 6 to 10 to...

s.sch010a (1) In section 258(2)(a) and (d) and (3A)(a)the references to...

s.sch010a (1) In section 258(2)(b) the reference to the right to...

s.sch010a (1) For the purposes of section 258(2)(c) an undertaking shall...

s.sch010a (1) Rights which are exercisable only in certain circumstances shall...

s.sch010a Rights held by a person in a fiduciary capacity shall...

s.sch010a (1) Rights held by a person as nominee for another...

s.sch010a Rights attached to shares held by way of security shall...

s.sch010a (1) Rights shall be treated as held by a parent...

s.sch011 Paragraphs 2 to 6 below apply where a company has...

s.sch011 Sections 272 and 273 shall apply as if the references...

s.sch011 Section 276 shall apply as if the references to paragraphs...

s.sch011 Sections 272 and 273 apply as if in section 272(3)—...

s.sch011 Section 275 applies as if— (a) for subsection (1) there...

s.sch011 Section 264(2) shall apply as if the reference to paragraph...

s.sch011 Section 269 shall apply as if: (a) there were substituted...

s.sch011 Sections 270(2) and 275 shall apply as if the references...

s.sch011 Sections 272 and 273 shall apply as if in section...

s.sch011 Section 276 shall apply as if the references to paragraphs...

s.sch011 Section 264(2) shall apply as if for the words in...

s.sch011 Section 269 shall apply as if the reference to paragraph...

s.sch011 In the case of Companies Act accounts, sections 270(2) and...

s.sch013 (1) A reference to an interest in shares or debentures...

s.sch013 A person is to be treated as uninterested in shares...

s.sch013 (1) There is to be disregarded an interest of a...

s.sch013 There is to be disregarded any interest—

s.sch013 Delivery to a person’s order of shares or debentures in...

s.sch013 (1) An obligation imposed on a person by section 324(1)...

s.sch013 (1) An obligation imposed on a person by section 324(2)...

s.sch013 In reckoning, for purposes of paragraphs 14 and 15, any...

s.sch013 (1) Where an event of whose occurrence a director is,...

s.sch013 (1) An obligation imposed on a director by virtue of...

s.sch013 (1) Where an event of whose occurrence a director is,...

s.sch013 Where property is held on trust and any interest in...

s.sch013 In this Part, a reference to price paid or received...

s.sch013 The register must be so made up that the entries...

s.sch013 An obligation imposed by section 325(2) to (4) must be...

s.sch013 The nature and extent of an interest recorded in the...

s.sch013 The company is not, by virtue of anything done for...

s.sch013 (1) Any member of the company or other person may...

s.sch013 The company shall send notice in the prescribed form to...

s.sch013 (1) A person is taken to have an interest in...

s.sch013 A person is taken to be interested in shares or...

s.sch013 Where a person is entitled to exercise or control the...

s.sch013 (1) A person is taken to have an interest in...

s.sch013 Persons having a joint interest are deemed each of them...

s.sch013 It is immaterial that shares or debentures in which a...

s.sch013 So long as a person is entitled to receive, during...

s.sch014 (1) A competent court in a country or territory where...

s.sch014 Subject to the above provisions with respect to the duplicate...

s.sch014 A company may discontinue to keep an overseas branch register,...

s.sch014 Subject to the provisions of this Act, any company may,...

s.sch014 An instrument of transfer of a share registered in an...

s.sch014 (1) If by virtue of the law in force in...

s.sch015a Section 381A does not apply to— (a) a resolution under...

s.sch015a (1) In this Part of this Schedule (which adapts certain...

s.sch015a In relation to a written resolution giving approval under section...

s.sch015a (1) The following adaptations have effect in relation to a...

s.sch015a In relation to a written resolution approving any such term...

s.sch015a In relation to a written resolution giving approval under section...

s.sch015b Schedule 15B para.1

s.sch015b Schedule 15B para.10

s.sch015b (1) The following sub-paragraphs apply where the scheme is a...

s.sch015b (1) Where the scheme is a Case 1 Scheme and...

s.sch015b (1) Where the scheme is a Case 3 Scheme and—...

s.sch015b (1) Where the scheme is a Case 1 Scheme and...

s.sch015b Schedule 15B para.15

s.sch015b Schedule 15B para.3

s.sch015b Schedule 15B para.5

s.sch015b Schedule 15B para.8

s.sch015b Schedule 15B para.9

s.sch015c The Secretary of State.

s.sch015c The Scottish Ministers.

s.sch015c The Department of Enterprise, Trade and Investment for Northern Ireland....

s.sch015c The Treasury.

s.sch015c The Commissioners for Her Majesty’s Revenue and Customs.

s.sch015c The Lord Advocate.

s.sch015c The Director of Public Prosecutions.

s.sch015c The Director of Public Prosecutions for Northern Ireland.

s.sch015c The Director of the Serious Fraud Office.

s.sch015c The Financial Conduct Authority.

s.sch015c The Prudential Regulation Authority.

s.sch015c The Bank of England.

s.sch015c The registrar of companies.

s.sch015c The Gangmasters and Labour Abuse Authority.

s.sch015c A constable.

s.sch015c A procurator fiscal.

s.sch015d A disclosure for the purpose of enabling or assisting a...

s.sch015d A disclosure for the purpose of enabling or assisting the...

s.sch015d A disclosure for the purpose of enabling or assisting a...

s.sch015d A disclosure for the purpose of enabling or assisting the...

s.sch015d A disclosure for the purpose of enabling or assisting organs...

s.sch015d A disclosure for the purpose of enabling or assisting the...

s.sch015d A disclosure with a view to the institution of, or...

s.sch015d A disclosure for the purpose of enabling or assisting an...

s.sch015d A disclosure for the purpose of enabling or assisting the...

s.sch015d A disclosure by the Gambling Commission to the National Audit...

s.sch015d A disclosure for the purposes of enabling or assisting a...

s.sch015d A disclosure for the purpose of enabling or assisting an...

s.sch015d A disclosure for the purpose of enabling or assisting a...

s.sch015d A disclosure for the purpose of enabling or assisting the...

s.sch015d A disclosure for the purpose of enabling or assisting a...

s.sch015d (1) A disclosure for the purpose of enabling or assisting...