UK Act of Parliament 2006 United Kingdom

Companies Act 2006

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At a glance

What's here

434 compliance obligations, 46 practical guides across 6 topics · 57 journeys · 4 statutory instruments

Penalty landscape

46 of 434 obligations carry an unlimited fine. 50 carry different penalties and 338 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Trader 243
  • Director or Officer 108
  • Any Person 51
  • Responsible Person 2
  • Applicant 1

Plus 29 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

15 guides

Supporting — topic alignment

17 guides

Mentioned in related content

14 guides
View all 46 guides →

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Traders also bound by 826 other Acts (top 5 shown)
Directors and Officers also bound by 425 other Acts (top 5 shown)
Any Person also bound by 2338 other Acts (top 5 shown)
Responsible Persons also bound by 104 other Acts (top 5 shown)
Applicants also bound by 294 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — General introductory provisions

Browse 6 other sections in this Part — procedural / definitional / commencement

Part 2 — Company formation

Browse 10 other sections in this Part — procedural / definitional / commencement
s.009

Required information about the subscribers

s.012

Statement of initial significant control

s.012

Option to provide ID verification information about PSCs

Part 3 — A company's constitution

Browse 14 other sections in this Part — procedural / definitional / commencement

Part 4 — A company's capacity and related matters

Browse 14 other sections in this Part — procedural / definitional / commencement

Part 5 — A company's name

s.057

Prohibition on re-registering name following direction

  • Do not re-register your company under a previously banned name Trader
s.076

Power to direct change of name used for criminal purposes

Fine up to £1,000
  • Fail to change company name when directed by the Secretary of State Director or Officer
s.076

Direction to change name wrongly registered

Fine up to £1,000
  • Fail to change company name after direction Director or Officer
Browse 35 other sections in this Part — procedural / definitional / commencement
s.053

Names for criminal purposes

s.056

Names suggesting connection with foreign governments etc

s.057

Names containing computer code

s.057

Name that another company has been directed to change

s.076

Registrar’s power to change name containing computer code

s.076

Registrar’s power to change name for failure to comply with direction

s.076

Exceptions based on national security etc

Part 6 — A company's registered office and email address

s.088

Welsh companies

  • Notify Companies House of special resolution to change Welsh company designation Trader
s.088

Duty to maintain a registered email address

  • Maintain a registered email address that is appropriate Trader
Browse 2 other sections in this Part — procedural / definitional / commencement
s.088

Change of registered email address

Part 7 — Re-registration as a means of altering a company's status

Browse 14 other sections in this Part — procedural / definitional / commencement

Part 8 — A company's members

s.113

Duty on new members to notify required information

2 years imprisonment
  • Provide your details to the company when you become a shareholder Trader
s.113

Index of members

  • Keep an index of members if you have more than 50 Trader
s.115

Index of members

  • Keep an index of members if your company has more than 50 members Trader
s.123

Single member companies

Fine up to £1,000
  • Fail to record single‑member status in register Director or Officer
s.128

Transitional provision where information kept on central register

Unlimited fine
  • Restore member information to your internal register Trader
Browse 44 other sections in this Part — procedural / definitional / commencement
s.112

Alternative method of record-keeping

s.113

Required information about members: individuals

s.113

Required information about members: corporate members and firms

s.113

Power to amend the required information

s.113

Duty on member to notify changes to required information

s.113

Power for company to require information from members

s.113

Failure to comply with section 113D, 113E or 113F

s.113

Basic false statement offences in connection with sections 113D to 113F

s.113

Aggravated false statement offences in connection with sections 113D to 113F

s.120

Power to make regulations protecting material

s.120

Offence of failing to comply with regulations under section 120A

s.128

Introduction

s.128

Right to make an election

s.128

Effective date of election

s.128

Effect of election on obligations under Chapter 2

s.128

Duty to notify registrar of changes

s.128

Information as to state of central register

s.128

Power of court to order company to remedy default or delay

s.128

Central register to be evidence

s.128

Time limits for claims arising from delivery to registrar

s.128

Withdrawing the election

s.128

Power to extend option to public companies

Part 9 — Exercise of members' rights

Browse 8 other sections in this Part — procedural / definitional / commencement

Part 10 — A company's directors

s.167

Duty to notify registrar of change in directors

  • Notify Companies House when a director changes Trader
s.167

Duty to notify registrar of changes of information

Fine up to £5,000
  • Notify Companies House of changes to a director's information Trader
s.167

Notification of changes occurring before company’s incorporation

  • Notify Companies House of pre-incorporation changes to proposed directors Trader
s.167

Prohibition on director acting unless ID verified

Unlimited fine
  • Act as director without verified ID Director or Officer
  • Acting as a director without an identity verification Director or Officer
s.226

Sections 226B and 226C: supplementary

  • Make payment approval memorandum available to shareholders Trader
Browse 106 other sections in this Part — procedural / definitional / commencement
s.156

Each director to be a natural person

s.156

Power to provide for exceptions from requirement that each director be a natural person

s.156

Existing director who is not a natural person

s.159

Disqualified person not to be appointed as director

s.161

Alternative method of record-keeping

s.167

Right to make an election

s.167

Effective date of election

s.167

Effect of election on obligations under sections 162 to 167

s.167

Duty to notify registrar of changes

s.167

Withdrawing the election

s.167

Power to extend option to public companies

s.167

Required information about a director: individuals

s.167

Required information about a director: corporate directors and firms

s.167

Directors: offence of failure to notify of changes

s.167

Prohibition on acting unless directorship notified

s.169

Removal from office of disqualified directors

s.226

Key definitions

s.226

Remuneration payments

s.226

Loss of office payments

s.226

Payments made without approval: civil consequences

s.226

Relationship with requirements under Chapter 4

Part 11 — Derivative claims and proceedings by members

Browse 9 other sections in this Part — procedural / definitional / commencement

Part 12 — Company secretaries

s.279

Duty to notify registrar of change in secretary or joint secretary

  • Notify Companies House of a change in company secretary Trader
s.279

Duty to notify registrar of changes of information

Unlimited fine
  • Notify Companies House of changes to company secretary details Trader
s.279

Notification of changes occurring before company’s incorporation

  • Notify Companies House of changes to proposed secretary before incorporation Trader
Browse 20 other sections in this Part — procedural / definitional / commencement
s.274

Alternative method of record-keeping

s.279

Right to make an election

s.279

Effective date of election

s.279

Effect of election on obligations under sections 275 and 276

s.279

Duty to notify registrar of changes

s.279

Withdrawing the election

s.279

Power to extend option to public companies

s.279

Required information about a secretary etc: individuals

s.279

Required information about a secretary etc: corporate secretaries and firms

s.279

Firms all of whose partners are joint secretaries

s.279

Secretary or joint secretary: offence of failure to notify of changes

Part 13 — Resolutions and meetings

s.307

Notice required of general meeting: certain meetings of traded companies

  • Give at least 14 days' notice for most general meetings Trader
s.311

Traded companies: publication of information in advance of general meeting

  • Publish general meeting information on your company website Trader
s.319

Traded companies: questions at meetings

  • Answer shareholder questions at general meetings Trader
s.333

Traded company: duty to provide electronic address for receipt of proxies etc

  • Provide electronic address for proxy documents for general meetings Trader
s.338

Traded companies: members' power to include other matters in business dealt with at AGM

  • Include member-requested matters in your AGM business Trader
s.360

Traded companies: confirmation of receipt of electronic voting

  • Send electronic confirmation of electronic votes to voters Trader
s.360

Traded companies: requirements for participating in and voting at general meetings

  • Ensure company articles do not restrict voting rights and set correct voting determination time Trader
s.360

Traded companies: right to confirmation of vote after a general meeting

  • Confirm member's vote on request after a general meeting Trader
Browse 62 other sections in this Part — procedural / definitional / commencement
s.285

Voting rights on poll or written resolution

s.322

Voting on a poll: votes cast in advance

s.324

Obligation of proxy to vote in accordance with instructions

s.340

Traded companies: duty to circulate members' matters for AGM

s.340

Traded companies: expenses of circulating members' matters to be dealt with at AGM

s.360

Electronic meetings and voting

s.360

Meaning of “traded company”

Part 14 — Control of political donations and expenditure

Browse 16 other sections in this Part — procedural / definitional / commencement

Part 15 — Accounts and reports

s.414

Non-financial and sustainability information statement

  • Include a non-financial and sustainability statement in your strategic report Trader
s.414

Section 172(1) statement

  • Include a section 172(1) statement in your strategic report Trader
s.414

Approval and signing of strategic report

  • Directors must approve and sign the strategic report Director or Officer
s.419

Approval and signing of separate corporate governance statement

  • Board must approve and sign separate corporate governance statements Director or Officer
s.422

Revisions to directors' remuneration policy

  • Board must approve and sign any revision to directors' remuneration policy Director or Officer
s.426

Supplementary material

Unlimited fine
  • Include required supplementary material in summary financial reports Trader
s.426

Section 172(1) statement to be made available on website

  • Publish your section 172(1) statement on your company website for free Trader
s.443

Filing obligations of micro-entities

  • File annual accounts and auditor's report with Companies House Director or Officer
s.444

Filing obligations of companies entitled to small companies exemption in relation to directors' report

  • File annual accounts and auditor's report with Companies House Director or Officer
s.448

Dormant subsidiaries filing exemption: parent undertaking declaration of guarantee

  • Parent must guarantee dormant subsidiary’s liabilities to keep filing exemption Any Person
Browse 80 other sections in this Part — procedural / definitional / commencement
s.384

Companies qualifying as micro-entities

s.384

Companies excluded from being treated as micro-entities

s.394

Individual accounts: exemption for dormant subsidiaries

s.394

Companies excluded from the dormant subsidiaries exemption

s.394

Dormant subsidiaries exemption: parent undertaking declaration of guarantee

s.410

Information about off-balance sheet arrangements

s.414

Duty to prepare strategic report

s.414

Strategic report: small companies exemption

s.414

Contents of strategic report

s.414

Contents of non-financial and sustainability information statement

s.415

Directors' report: small companies exemption

s.439

Quoted companies ...: members' approval of directors' remuneration policy

s.448

Dormant subsidiaries exempt from obligation to file accounts

s.448

Companies excluded from the dormant subsidiaries exemption

s.468

Use or disclosure of profit and loss accounts for certain companies

s.472

Meaning of “corporate governance statement” etc

Part 16 — Audit

s.479

Subsidiary companies audit exemption: parent undertaking declaration of guarantee

  • Deliver parent guarantee statement to Companies House for audit exemption Director or Officer
s.485

Appointment of auditors of private company: additional requirements for public interest entities with audit committees

  • Follow formal selection process when appointing auditors (PIE private companies with audit committees) Director or Officer
s.485

Appointment of auditors of private company: additional requirements for public interest entities without audit committees

  • Carry out selection procedure and propose auditor for appointment Director or Officer
s.486

Defective appointments: default power of Secretary of State

  • Notify Secretary of State of defective auditor appointments within one week Trader
s.489

Appointment of auditors of public company: additional requirements for public interest entities with audit committees

  • Run formal auditor selection process before appointment (PIEs with audit committees) Trader
s.489

Appointment of auditors of public company: additional requirements for public interest entities without audit committees

  • Directors must run a formal auditor selection process for PIEs without audit committees Director or Officer
s.490

Defective appointments: default power of Secretary of State

  • Notify Secretary of State of defective auditor appointment Trader
s.497

Auditor's report on separate corporate governance statement

  • Auditor must check and report on separate corporate governance statement Any Person
s.498

Duties of auditor

  • Auditors must investigate and report on company accounting records Trader
s.498

Auditor's duties in relation to separate corporate governance statement

  • Auditor must check for corporate governance statement and report if missing Trader
Browse 54 other sections in this Part — procedural / definitional / commencement
s.479

Subsidiary companies: conditions for exemption from audit

s.479

Companies excluded from the subsidiary companies audit exemption

s.485

Restriction on appointment of auditor of private company which is a public interest entity

s.487

Maximum engagement period: transitional arrangements

s.489

Restriction on appointment of auditor of public company which is a public interest entity

s.491

Maximum engagement period: transitional arrangements

s.494

Interpretation

s.494

The maximum engagement period

s.511

Public interest companies: application to court to remove auditor from office

s.519

Meaning of “public interest company”, “non-public interest company” and “exempt reasons”

s.538

Meaning of “corporate governance statement” etc

Part 17 — A company's share capital

s.543

Numbering of shares

  • Number your shares unless they meet the exemption conditions Trader
s.597

Copy of report to be delivered to registrar

Unlimited fine
  • Fail to deliver copy of valuation report to Companies House Director or Officer
  • Fail to deliver share‑valuation report to registrar Director or Officer
s.628

Redenomination reserve

  • Transfer reduction amount to redenomination reserve when redenominating share capital Trader
s.643

Solvency statement

  • Make a solvency statement before reducing share capital Director or Officer
s.648

Court order confirming reduction

Other duties (1) — Crown / regulator
  • Court must not confirm capital reduction unless creditors are satisfied Tribunal / Court
Browse 83 other sections in this Part — procedural / definitional / commencement
s.566

Exception to pre-emption right: companies in financial difficulty

Part 18 — Acquisition by limited company of its own shares

s.687

Financing of redemption

  • Finance share redemption only from distributable profits or new issue proceeds Trader
s.693

Authority for off-market purchase for the purposes of or pursuant to an employees' share scheme

  • Get shareholder approval before buying back shares for an employee share scheme Trader
s.720

Registration of resolution and supporting documents for purchase of own shares for the purposes of or pursuant to an employees' share scheme

Unlimited fine
  • Fail to file required documents for employee share scheme Director or Officer
  • Fail to register resolution and documents for employees' share scheme buyback Director or Officer
s.724

Treasury shares

  • Record treasury shares in the company's register of members Trader
Browse 54 other sections in this Part — procedural / definitional / commencement
s.720

Reduced requirements for payment out of capital for purchase of own shares for the purposes of or pursuant to an employees' share scheme

Part 19 — Debentures

Browse 12 other sections in this Part — procedural / definitional / commencement

Part 20 — Private and public companies

Browse 11 other sections in this Part — procedural / definitional / commencement

Part 21 — Certification and transfer of securities

Browse 18 other sections in this Part — procedural / definitional / commencement

Part 21A — Information about people with significant control

s.790

Duty to find out about persons with significant control

  • Identify people with significant control over your business Trader
s.790

Company’s duty to give notices to persons with significant control

  • Send notice to persons with significant control within 14 days Trader
s.790

Obtaining information from third parties

  • Ask third parties for information about a suspected person with significant control Trader
s.790

Company’s duty to find out about persons ceasing to be PSCs

  • Send a notice to anyone who may have stopped being a PSC Trader
s.790

Company’s duty to notify failure to comply with notices

  • Notify Companies House of PSC notice non-compliance within 14 days Trader
s.790

Company’s duty to notify of late compliance with notices

  • Notify Companies House when a person complies late with a PSC notice Trader
s.790

Company’s duty to notify that it has given a restrictions notice

  • Notify Companies House within 14 days of issuing a restrictions notice Trader
s.790

Company’s duty to notify that it has withdrawn a restrictions notice

  • Notify Companies House when you withdraw a restrictions notice Trader
s.790

Company’s duty to notify that court has ended restrictions

  • Notify Companies House when court ends restrictions on a relevant interest Trader
s.790

Duty to supply information Duty to notify company on becoming PSC

Unlimited fine
  • Notify the company if you become a Person with Significant Control (PSC) Responsible Person
s.790

Duty to notify company of ceasing to be a PSC

  • Notify the company if you are no longer a Person with Significant Control Any Person
s.790

Duty to notify registrar of confirmed persons with significant control

  • Notify Companies House of confirmed persons with significant control Trader
s.790

Duty to notify registrar of unconfirmed persons with significant control

Unlimited fine
  • Notify Companies House of a potential Person with Significant Control Trader
s.790

Duties to notify of changes in required particulars

  • Notify Companies House of changes to people with significant control within 14 days Trader
s.790

Duty to notify of pre-incorporation changes in required particulars

  • Notify Companies House of pre-incorporation changes to proposed PSC details Trader
s.790

Duty to notify registrar when person ceases to have significant control

  • Notify Companies House when a person stops having significant control Trader
s.790

Notification of someone not becoming person with significant control on incorporation

  • Notify Companies House if a named PSC did not become one on incorporation Trader
s.790

Duty to notify registrar if company has no persons with significant control

  • Notify Companies House when your company has no persons with significant control Trader
s.790

Persons with significant control: offence of failure to notify

Fine up to £1,000
  • Fail to notify persons with significant control Director or Officer
s.790

Information as to whether information has been delivered

Fine up to £1,000
  • Fail to confirm delivery of required information to Companies House Director or Officer
s.790

Registrable persons: duty to maintain verified identity status

  • Maintain your verified identity status with Companies House Responsible Person
s.790

Registrable relevant legal entities: duty to maintain registered officer whose identity is verified

Unlimited fine
  • Maintain a verified registered officer for your entity Trader
s.790

Offence of failing to comply with sections 790LM to 790LR

Unlimited fine
  • Fail to comply with PSC register and verification duties Director or Officer
  • Fail to comply with sections 790LM‑790LR Any Person
Browse 43 other sections in this Part — procedural / definitional / commencement
s.790

Overview

s.790

Companies to which this Part applies

s.790

Key terms

s.790

References to “confirmation” etc of information

s.790

Company's duty to keep information up-to-date Company’s duty to find out about changes in PSC information

s.790

Failure by company to comply with information duties

s.790

Duty to notify company of changes in PSC information

s.790

Enforcement of disclosure requirements

s.790

Power to impose further duties involving nominee shareholders

s.790

Power to make exemptions

s.790

Required particulars

s.790

Required particulars: power to amend

s.790

Option to provide ID verification information in notice of change

s.790

Power to create further duties to notify information

s.790

Power of court to order company to remedy defaults or delay

s.790

Initial identity verification: registrable persons

s.790

Initial identity verification for registrable persons: transitional cases

s.790

Initial identity verification: registrable relevant legal entities

s.790

Initial identity verification in respect of registrable relevant legal entities: transitional cases

s.790

Registrable relevant legal entities: change of registered relevant officer

s.790

Duty to keep register

s.790

Register to be kept available for inspection

s.790

Rights to inspect and require copies

s.790

PSC register: response to request for inspection or copy

s.790

PSC register: refusal of inspection or default in providing copy

s.790

PSC register: offences in connection with request for or disclosure of information

s.790

Information as to state of register

s.790

Protected information

s.790

Removal of entries from the register

s.790

Power of court to rectify register

s.790

Notification of changes to the registrar

s.790

Introductory

s.790

Right to make an election

s.790

Effective date of election

s.790

Effect of election on obligations under Chapter 3

s.790

Duty to notify registrar of changes

s.790

Information as to state of central register

s.790

Power of court to order company to remedy default or delay

s.790

Withdrawing the election

s.790

Power to extend option to public companies

s.790

Protection of information as to usual residential address

s.790

Power to make regulations protecting material

s.790

Offence of failing to comply with regulations under section 790ZG

Part 22 — Information about interests in a company's shares

s.810

Associated index

  • Keep and maintain an index of disclosed interests Trader
Browse 26 other sections in this Part — procedural / definitional / commencement

Part 23 — Distributions

Browse 21 other sections in this Part — procedural / definitional / commencement
s.833

Distributions by insurance companies authorised under the Solvency 2 Directive

Part 24 — Annual confirmation of accuracy of information on register

s.853

Duty to deliver confirmation statements

  • File annual confirmation statement with Companies House within 14 days Trader
s.853

Duty to confirm lawful purpose

  • Confirm future activities are lawful when filing confirmation statement Trader
s.853

Duty to notify a change in company's principal business activities

  • Notify Companies House of any change in your company's main business activities Trader
s.853

Duty to notify a change in registered office

  • Update your registered office address when filing a confirmation statement Trader
s.853

Duty to notify a change in registered email address

  • Update your registered email address when filing confirmation statement Trader
s.853

Duty to deliver statement of capital

  • File statement of capital with your confirmation statement Trader
s.853

Duty to notify trading status of shares

  • Notify Companies House of share trading status with confirmation statement Trader
s.853

Duty to deliver shareholder information: certain traded companies

  • Deliver shareholder information with confirmation statement Trader
s.853

Duty to deliver information about exemption from Part 21A

  • File an exemption statement with your confirmation statement Trader
s.853

Failure to deliver confirmation statement

Unlimited fine
  • Fail to deliver confirmation statement Director or Officer
  • Fail to file confirmation statement on time Director or Officer
Browse 14 other sections in this Part — procedural / definitional / commencement
s.853

Duties to notify a relevant event

s.853

Duty to deliver shareholder information: non-traded companies

s.853

Duty to deliver information about people with significant control

s.853

Power to amend duties to deliver certain information

s.853

Confirmation statements: power to make further provision by regulations

s.855

Required particulars of directors and secretaries

s.856

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

s.856

Contents of annual return: information about shareholders: certain traded companies

Part 25 — Company charges

s.859

Companies to keep copies of instruments creating and amending charges

  • Keep copies of charge instruments and make them available for inspection Trader
s.859

Instruments creating charges to be available for inspection

  • Keep charge documents available for inspection and notify Companies House of location Trader
Browse 45 other sections in this Part — procedural / definitional / commencement
s.859

Charges created by a company

s.859

Charge in series of debentures

s.859

Charges existing on property or undertaking acquired

s.859

Particulars to be delivered to registrar

s.859

Date of creation of charge

s.859

Extension of period allowed for delivery

s.859

Personal information etc in certified copies

s.859

Consequence of failure to deliver charges

s.859

Entries on the register

s.859

Company holding property or undertaking as trustee

s.859

Registration of enforcement of security

s.859

Entries of satisfaction and release

s.859

Rectification of register

s.859

Replacement of instrument or debenture

s.859

Notification of addition to or amendment of charge

Part 26 — Arrangements and reconstructions: general

Browse 6 other sections in this Part — procedural / definitional / commencement
s.899

Moratorium debts, etc

Part 26A — Arrangements and reconstructions: companies in financial difficulty

s.901

Duty of directors and trustees to provide information

Fine up to £1,000
  • Fail to give required notice to the company Director or Officer
s.901

Pension schemes

  • Notify pension authorities of proposed debt restructuring or arrangements Trader
s.901

Powers of court to facilitate reconstruction or amalgamation

Fine up to £1,000
  • Fail to send court order to registrar within 7 days Director or Officer
s.901

Obligations of company with respect to articles etc

Fine up to £1,000
  • Fail to file amended articles with Companies House after court order Director or Officer
Browse 8 other sections in this Part — procedural / definitional / commencement
s.901

Application of this Part

s.901

Power to exclude companies providing financial services, etc

s.901

Court order for holding of meeting

s.901

Statement to be circulated or made available

s.901

Court sanction for compromise or arrangement

s.901

Sanction for compromise or arrangement where one or more classes dissent

s.901

Moratorium debts, etc

s.901

Power to amend Act

Part 27 — Mergers and divisions of public companies

s.911

Report on material changes of assets of merging companies

  • Report material changes in assets or liabilities during a merger Director or Officer
Browse 43 other sections in this Part — procedural / definitional / commencement
s.906

Publication of draft terms on company website (merger)

s.911

Publication of documents on company website (merger)

s.915

Other circumstances in which reports and inspection not required (merger)

s.917

Other circumstances in which meeting of members of transferor company not required (merger)

s.918

Agreement to dispense with reports etc (merger)

s.921

Publication of draft terms on company website (division)

s.926

Publication of documents on company website (division)

s.931

Other circumstances in which meeting of members of transferor company not required (division)

s.933

Certain requirements excluded where shareholders given proportional rights (division)

s.940

Disregard of website failures beyond control of company

Part 28 — Takeovers etc

s.951

Hearings and appeals

Other duties (1) — Crown / regulator
  • The Panel must provide a review and appeal process for takeover decisions Statutory regulator
s.963

Annual reports

Other duties (1) — Crown / regulator
  • The Panel on Takeovers and Mergers must publish an annual report Statutory regulator
Browse 42 other sections in this Part — procedural / definitional / commencement

Part 29 — Fraudulent trading

Browse 1 other section in this Part — procedural / definitional / commencement

Part 30 — Protection of members against unfair prejudice

Browse 4 other sections in this Part — procedural / definitional / commencement

Part 31 — Dissolution and restoration to the register

s.1028

Administrative restoration of company with share warrants

  • Restore share capital and file statement of capital after administrative restoration Trader
s.1032

Restoration by court of company with share warrants

  • Cancel share warrants and file updated capital details on court-ordered restoration Trader
Browse 32 other sections in this Part — procedural / definitional / commencement
s.1002

Power to strike off company registered on false basis

Part 32 — Company investigations: amendments

Browse 5 other sections in this Part — procedural / definitional / commencement

Part 33 — UK companies not formed under companies legislation

Browse 4 other sections in this Part — procedural / definitional / commencement

Part 34 — Overseas companies

Browse 17 other sections in this Part — procedural / definitional / commencement
s.1048

Registered addresses of an overseas company

s.1048

Identity verification of directors

Part 35 — The registrar of companies

s.1062

The registrar's official seal

Other duties (1) — Crown / regulator
  • Companies House must use an official seal to authenticate documents Statutory regulator
s.1062

Analysis of information for the purposes of crime prevention or detection

Other duties (1) — Crown / regulator
  • Companies House must analyze data to prevent and detect crime Statutory regulator
s.1081

Registrar’s objectives to promote integrity of registers etc

Other duties (1) — Crown / regulator
  • Registrar must ensure accuracy and integrity of company registers Statutory regulator
s.1092

Offence relating to provision of information

2 years imprisonment
  • Fail to provide information required under s.1092A Any Person
s.1093

Registrar's notice to resolve inconsistency ...

Unlimited fine
  • Fail to provide documents after registrar’s notice Director or Officer
  • Fail to resolve inconsistency in company records after registrar's notice Director or Officer
s.1094

Further provision about removal of material from the register

Other duties (1) — Crown / regulator
  • Secretary of State must create rules for removing material from the register Crown / Minister / Government department
s.1097

Rectification of register: service addresses

Fine up to £1,000
  • Use an invalid or non-compliant service address Any Person
s.1110

Disclosure: supplementary

  • Disclose HMRC information without authorisation Any Person
  • Unauthorised disclosure of HMRC revenue and customs information Any Person
s.1112

False statements: aggravated offence

2 years imprisonment
  • Submit false or misleading document to Companies House Any Person
Browse 90 other sections in this Part — procedural / definitional / commencement
s.1059

Scheme of this Part

s.1067

Delivery of documents: identity verification requirements etc

s.1067

Disqualification from delivering documents

s.1068

Registrar’s rules requiring documents to be delivered together

s.1073

Power to reject documents for discrepancies

s.1079

Provision of information for publication on European e-Justice portal

s.1079

Duty to notify directors

s.1084

Recording of optional information on register

s.1087

Protection of date of birth information

s.1087

Protection of date of birth information in old documents

s.1087

Disclosure of date of birth information

s.1087

Required particulars available for public inspection for limited period

s.1092

Power to require information

s.1092

Privilege against self-incrimination

s.1094

Power of court to make consequential orders following removal

s.1095

Rectification of register to resolve a discrepancy

s.1097

Rectification of register relating to company registered office

s.1097

Rectification of register: principal office addresses

s.1098

Meaning of “authorised corporate service provider”

s.1098

Application to become authorised corporate service provider

s.1098

The required information about an applicant

s.1098

Delivery of applications under section 1098B on behalf of a firm

s.1098

Updating duties of authorised corporate service providers

s.1098

Ceasing to be an authorised corporate service provider

s.1098

Power to impose duties to provide information

s.1098

Power to enable authorisation of foreign corporate service providers

s.1110

Meaning of “identity is verified”

s.1110

Verification requirements

s.1110

Identity verification: exemption on national security grounds etc

s.1110

Power to require businesses to report discrepancies

s.1110

Disclosure to the registrar

s.1110

Disclosure by the registrar

s.1112

False statements offences: national security etc defence

Part 36 — Offences under the Companies Acts and financial penalties

Browse 14 other sections in this Part — procedural / definitional / commencement
s.1132

Power to make provision for financial penalties

Part 37 — Companies: supplementary provisions

s.1135

Form of company records

Fine up to £1,000
  • Fail to keep company records in required form Director or Officer
Browse 19 other sections in this Part — procedural / definitional / commencement

Part 38 — Companies: interpretation

Browse 19 other sections in this Part — procedural / definitional / commencement
s.1170

Receiver or manager and certain related references

s.1170

Meaning of “contributory”

Part 39 — Companies: minor amendments

Browse 7 other sections in this Part — procedural / definitional / commencement

Part 40 — Company directors: foreign disqualification etc

Browse 10 other sections in this Part — procedural / definitional / commencement

Part 41 — Business names

s.1198

Name that a company has been required to change

  • Do not trade under the old name after being ordered to change it Trader
s.1198

Name that another company has been required to change

  • Don’t use a company name that another firm was ordered to change Trader
Browse 19 other sections in this Part — procedural / definitional / commencement
s.1196

Names suggesting connection with foreign governments etc

s.1199

Exceptions based on national security etc

Part 42 — Statutory Auditors

s.1213

Effect of ineligibility

  • Do not act as statutory auditor if ineligible; resign and notify if you become ineligible Any Person
s.1223

Notification of matters relevant to approved third country competent authorities

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must notify the Secretary of State about third country auditor eligibility and suspected contraventions Statutory regulator
s.1253

Restriction on transfer of audit working papers to third countries

Unlimited fine
  • Restrict transfer of audit papers to third countries Any Person
s.1253

Publication of working arrangements

Other duties (1) — Crown / regulator
  • Secretary of State must publish international audit agreements Crown / Minister / Government department
Browse 73 other sections in this Part — procedural / definitional / commencement
s.1223

Matters to be notified to the competent authority

s.1224

Restrictions on disclosure

s.1224

Offence of disclosure in contravention of section 1224A

s.1224

The competent authority’s power to call for information

s.1225

Directions: general

s.1225

Directions: supplementary

s.1225

Compliance orders

s.1225

Financial penalties: general

s.1225

Financial penalties: supplementary

s.1225

Appeals against financial penalties

s.1225

Recovery of financial penalties

s.1240

Power to approve third countries as equivalent or transitional third countries

s.1240

Power to approve third country competent authorities

s.1251

Duty of the Secretary of State to report on inspections

s.1253

Requests to foreign competent authorities

s.1253

Requests from approved third country competent authorities

s.1253

Notification to approved third country competent authorities...

s.1253

Transfer by Secretary of State

s.1253

Transfer by statutory auditor with approval of Secretary of State

s.1253

Transfer by statutory auditor for purposes of investigation of auditor

s.1253

Agreement of third country competent authority

s.1253

Transfer by means of inspection

s.1253

Working arrangements for transfer of papers

Part 43 — Transparency obligations and related matters

Browse 9 other sections in this Part — procedural / definitional / commencement

Part 44 — Miscellaneous provisions

Browse 10 other sections in this Part — procedural / definitional / commencement

Part 45 — Northern Ireland

Browse 4 other sections in this Part — procedural / definitional / commencement

Part 46 — General supplementary provisions

Browse 11 other sections in this Part — procedural / definitional / commencement
s.1292

“Bank of England”

Part 47 — Final provisions

Browse 3 other sections in this Part — procedural / definitional / commencement

Schedules

s.sch001b

(1) This paragraph applies if— (a) a notice under section...

  • Consider third-party rights before issuing a restrictions notice Trader
s.sch001b

A company that issues a person with a restrictions notice...

  • Withdraw restrictions notice when conditions are met Trader
s.sch001b

(1) A person to whom a notice under section 790D,...

Unlimited fine
  • Fail to comply with a notice about people with significant control Director or Officer
s.sch001b

(1) A person commits an offence if the person fails,...

Unlimited fine
  • Fail to comply with PSC register duties Any Person
s.sch001b

(1) A person commits an offence if, in purported compliance...

Unlimited fine
  • Submit false or misleading information to Companies House Director or Officer
s.sch001b

(1) A person commits an offence if, in purported compliance...

Unlimited fine
  • Make false statement in response to PSC notice Any Person
s.sch001b

(1) A person commits an offence if the person does...

  • Breach of restrictions on shares Any Person
s.sch001b

(1) A person guilty of an offence under paragraph 5...

Unlimited fine
  • Breach of share issue or director disqualification restrictions Any Person
s.sch001c

Any rules that make provision to protect the interests of...

Other duties (1) — Crown / regulator
  • Rules protecting security holders must not hinder takeover bids Statutory regulator
s.sch001c

(1) Rules must ensure that a decision to make a...

  • Inform employees or their representatives about a takeover bid Director or Officer
s.sch001c

(1) Rules must ensure that an offeror must draw up...

  • Prepare and publish a takeover offer document with full details Director or Officer
s.sch001c

(1) Rules must ensure that, subject to any provision made...

  • Set a fair acceptance period for takeover bids Any Person
s.sch001c

Rules must ensure that a takeover bid must be made...

Other duties (1) — Crown / regulator
  • Takeover rules must require public disclosure of bids Statutory regulator
s.sch001c

Rules must ensure that all information and documents required by...

  • Disclose takeover documents promptly to securities holders and employees Trader
s.sch001c

(1) Rules must ensure that, during the relevant period, the...

  • Obtain shareholder approval before frustrating a takeover bid Director or Officer
s.sch001c

(1) Rules must ensure that the board of directors of...

  • Publish board opinion on takeover bid and share with employees Director or Officer
s.sch001c

The board of directors of an offeree company must act...

  • Board must act in company's interest and let shareholders decide on takeover bid Director or Officer
s.sch001c

False markets must not be created in the securities of—...

  • Do not create false markets in securities during a takeover Any Person
s.sch001c

An offeror must announce a takeover bid only after—

  • Ensure ability to pay before announcing a takeover bid Any Person
s.sch001c

An offeree company must not be hindered in the conduct...

  • Do not hinder your company's affairs unreasonably during a takeover bid Trader
s.sch001c

(1) Rules must ensure that a person (“P”) is required...

  • Make a mandatory takeover bid when you acquire control of a company Any Person
s.sch001c

(1) For the purposes of paragraph 7, “the equitable price”...

Other duties (1) — Crown / regulator
  • Offer equitable price in mandatory takeover bids and increase if higher price paid Statutory regulator
s.sch001c

(1) Rules must ensure that the offeror may offer by...

  • Offer cash as alternative in mandatory takeover bids Any Person
s.sch003

(1) In subsection (3) of section 444 of the Companies...

Unlimited fine
  • Fail to provide share interest information on request Any Person
s.sch003

(1) In section 448(7) of the Companies Act 1985 (obstruction...

Unlimited fine
  • Obstruct a Companies Act search warrant Any Person
s.sch003

(1) Section 449 of the Companies Act 1985 (wrongful disclosure...

2 years imprisonment
  • Wrongful disclosure of company investigation information Any Person
s.sch003

(1) For subsection (3) of section 450 of the Companies...

Unlimited fine
  • Destroy or falsify company documents Any Person
s.sch003

(1) For subsection (2) of section 451 of the Companies...

Unlimited fine
  • Provide false information to investigators Any Person
s.sch003

(1) In subsection (1) of section 455 of the Companies...

Unlimited fine
  • Attempt to evade company restrictions Director or Officer
s.sch005

(1) A document or information authorised or required to be...

  • Make website documents readable and retainable Trader
s.sch005

(1) The company must notify the intended recipient of—

  • Notify intended recipients when supplying documents on a website Trader
s.sch005

(1) The company must make the document or information available...

  • Keep documents available on website for the required period Trader
s.sch005

(1) A document or information in hard copy form must...

  • Send hard copy documents by hand or post to the correct address Any Person
s.sch010

(1) The body must— (a) have adequate arrangements for enabling...

Other duties (1) — Crown / regulator
  • Supervisory body must have adequate arrangements for monitoring statutory audits Statutory regulator
s.sch010

(1) The body must have effective arrangements for the investigation...

Other duties (1) — Crown / regulator
  • Supervisory body must have effective complaint investigation arrangements Statutory regulator
s.sch010

(1) The body must have rules and practices designed to...

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must maintain enforcement and investigation rules Statutory regulator
s.sch010

(1) The body must have adequate rules and practices designed...

Other duties (1) — Crown / regulator
  • Maintain rules for audit working paper transfers to third countries Statutory regulator
s.sch010

(1) The body must have adequate rules or arrangements designed...

Other duties (1) — Crown / regulator
  • Put adequate arrangements in place to cover audit claims Statutory regulator
s.sch010

The body must consult with the competent authority and with...

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must consult before changing rules Statutory regulator
s.sch010

(1) The body must have rules to the effect that...

Other duties (1) — Crown / regulator
  • Recognised supervisory body must set auditor qualification rules Statutory regulator
s.sch010

(1) The body must have adequate rules and practices designed...

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must ensure statutory auditors are fit and proper Statutory regulator
s.sch011

(1) Periods of theoretical instruction in the fields of finance,...

  • Apply deductions for theoretical instruction towards professional experience correctly Any Person
Browse 309 other Schedules — structural / supplementary
s.sch001

(1) The provisions of this Schedule have effect for the...

s.sch001

(1) A reference to an interest in shares includes any...

s.sch001

(1) A person is taken to have an interest in...

s.sch001

(1) A person is taken to have an interest in...

s.sch001

(1) A person is taken to be interested in shares...

s.sch001

(1) Where an interest in shares is comprised in property...

s.sch001a

References to people with significant control over a company

s.sch001a

This Part of this Schedule specifies the conditions at least...

s.sch001a

This Part sets out rules for the interpretation of this...

s.sch001a

If two or more persons each hold a share or...

s.sch001a

(1) If shares or rights held by a person and...

s.sch001a

(1) In relation to a legal entity that has a...

s.sch001a

(1) A reference to the voting rights in a legal...

s.sch001a

In applying this Schedule, the voting rights in a legal...

s.sch001a

A reference to the right to appoint or remove a...

s.sch001a

References to a board of directors, in the case of...

s.sch001a

(1) A person holds a share “indirectly” if the person...

s.sch001a

A share held by a person as nominee for another...

s.sch001a

The first condition is that X holds, directly or indirectly,...

s.sch001a

(1) Where a person controls a right, the right is...

s.sch001a

(1) “ Arrangement ” includes— (a) any scheme, agreement or...

s.sch001a

(1) Rights that are exercisable only in certain circumstances are...

s.sch001a

Rights attached to shares held by way of security provided...

s.sch001a

(1) The Secretary of State must issue guidance about the...

s.sch001a

(1) An individual does not meet the specified condition in...

s.sch001a

(1) The Secretary of State may by regulations amend this...

s.sch001a

The second condition is that X holds, directly or indirectly,...

s.sch001a

The third condition is that X holds the right, directly...

s.sch001a

The fourth condition is that X has the right to...

s.sch001a

The fifth condition is that— (a) the trustees of a...

s.sch001a

This Part of this Schedule specifies the circumstances in which,...

s.sch001a

(1) V holds an interest in company W if—

s.sch001a

(1) This paragraph applies where V— (a) holds an interest...

s.sch001b

(1) If a relevant interest is sold in pursuance of...

s.sch001b

(1) The Secretary of State may by regulations make provision...

s.sch001b

(1) For the purposes of this Schedule, a person has...

s.sch001b

(1) The effect of a restrictions notice issued under paragraph...

s.sch001b

(1) The court may give a direction under this paragraph...

s.sch001b

If shares in a company are issued in contravention of...

s.sch001b

(1) An application may be made to the court for...

s.sch001b

(1) The court may order that the relevant interest subject...

s.sch001c

(1) All holders of the securities of an offeree company...

s.sch001c

(1) Rules may contain provision changing the time allowed for...

s.sch001c

Rules must make provision governing the conduct of takeover bids...

s.sch001c

(1) The holders of the securities of an offeree company...

s.sch001c

(1) In this Schedule— “offer document” means a document required...

s.sch001c

(1) In this Schedule, other than in the listed provisions,...

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

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

s.sch002

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

s.sch002

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

s.sch002

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

s.sch002

A disclosure for the purpose of enabling or assisting organs...

s.sch002

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

s.sch002

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

s.sch002

A disclosure for the purpose of enabling or assisting an...

s.sch002

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

s.sch002

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

s.sch002

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

s.sch002

A disclosure by the Gambling Commission to the Comptroller and...

s.sch002

A disclosure for the purposes of enabling or assisting a...

s.sch002

A disclosure for the purpose of enabling or assisting an...

s.sch002

A disclosure for the purpose of enabling or assisting an...

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

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

s.sch002

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

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

(1) A disclosure for the purpose of enabling or assisting...

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

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

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

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

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

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

s.sch002

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

s.sch002

A disclosure for the purposes of proceedings before a tribunal...

s.sch002

A disclosure for the purpose of enabling or assisting a...

s.sch002

(1) A disclosure with a view to the institution of,...

s.sch002

(1) A disclosure with a view to the institution of,...

s.sch003

(1) Section 453A of the Companies Act 1985 (obstruction of...

s.sch004

(1) This Schedule applies to documents or information sent or...

s.sch004

A document or information is validly sent or supplied to...

s.sch004

(1) A document or information in hard copy form may...

s.sch004

A document or information in hard copy form may be...

s.sch004

(1) A document or information is validly sent or supplied...

s.sch004

A document or information is validly sent or supplied to...

s.sch004

A document or information may only be sent or supplied...

s.sch004

(1) Where the document or information is sent or supplied...

s.sch004

A document or information that is sent or supplied to...

s.sch005

This Schedule applies to documents or information sent or supplied...

s.sch005

(1) This paragraph applies to a document or information to...

s.sch005

(1) This paragraph applies to a document or information to...

s.sch005

A document or information that is sent or supplied otherwise...

s.sch005

(1) This paragraph applies in relation to documents or information...

s.sch005

(1) This paragraph has effect in the case of the...

s.sch005

A document or information is validly sent or supplied by...

s.sch005

(1) A document or information in hard copy form may...

s.sch005

A document or information is validly sent or supplied by...

s.sch005

A document or information may only be sent or supplied...

s.sch005

(1) Where the document or information is sent or supplied...

s.sch005

A document or information is validly sent or supplied by...

s.sch005

A document or information may only be sent or supplied...

s.sch006

The provisions of this Part of this Schedule explain expressions...

s.sch006

References in any provision of paragraphs 5 to 9 to...

s.sch006

In section 1159(1)(a) and (c) the references to the voting...

s.sch006

(1) In section 1159(1)(b) the reference to the right to...

s.sch006

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

s.sch006

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

s.sch006

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

s.sch006

Rights attached to shares held by way of security shall...

s.sch006

(1) Rights shall be treated as held by a holding...

s.sch006

The voting rights in a company shall be reduced by...

s.sch007

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

s.sch007

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

s.sch007

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

s.sch007

(1) In section 1162(2)(a) and (d) the references to the...

s.sch007

(1) In section 1162(2)(b) the reference to the right to...

s.sch007

(1) For the purposes of section 1162(2)(c) an undertaking shall...

s.sch007

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

s.sch007

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

s.sch007

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

s.sch007

Rights attached to shares held by way of security shall...

s.sch007

(1) Rights shall be treated as held by a parent...

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch009

Removal of special provisions about accounts and audit of charitable companies

s.sch010

(1) A supervisory body may apply to the Secretary of...

s.sch010

(1) The body must have rules and practices as to—...

s.sch010

(1) The body must have rules and practices as to...

s.sch010

(1) . . . . . . . . ....

s.sch010

The body must have rules and practices designed to ensure...

s.sch010

(1) The body must— (a) have adequate resources for the...

s.sch010

The rules and practices of the body relating to—

s.sch010

The requirements of this paragraph are that—

s.sch010

(1) The requirements of this paragraph are that—

s.sch010

The body must have rules requiring persons eligible under its...

s.sch010

The body must have satisfactory arrangements for taking account, in...

s.sch010

(1) The Secretary of State may, on an application duly...

s.sch010

The body must be able and willing—

s.sch010

(1) In this Part of this Schedule— “ the Audit...

s.sch010

(1) This paragraph applies where, under regulation 3 of the...

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

Arrangements in which recognised supervisory bodies are required to participate

s.sch010

(1) A recognition order in respect of a body may...

s.sch010

A recognition order made and not revoked under—

s.sch010

Orders under this Part of this Schedule shall not be...

s.sch010

The body (“B”) must have rules providing that—

s.sch010

(1) This paragraph explains what is meant in paragraph 6(1)(b)...

s.sch010

(1) The body must have rules and practices governing the...

s.sch010

(1) The body must have adequate rules and practices designed...

s.sch011

(1) A qualifying body may apply to the Secretary of...

s.sch011

(1) The body offering the qualification must have—

s.sch011

(1) The Secretary of State may, on an application duly...

s.sch011

(1) A recognition order may be revoked by a further...

s.sch011

A recognition order made and not revoked under—

s.sch011

Orders under this Part of this Schedule shall not be...

s.sch011

(1) The qualification must only be open to persons who—...

s.sch011

(1) The qualification must be restricted to persons who—

s.sch011

(1) The qualification must be restricted to persons who have...

s.sch011

(1) The qualification must be restricted to persons who have...

s.sch011a

Specified persons, descriptions, disclosures etc for the purposes of section 1224A

s.sch011a

The Secretary of State.

s.sch011a

A constable.

s.sch011a

A procurator fiscal.

s.sch011a

The Scottish Ministers.

s.sch011a

A body designated by the Secretary of State under section...

s.sch011a

A recognised supervisory body.

s.sch011a

A recognised qualifying body.

s.sch011a

The competent authority.

s.sch011a

The Independent Supervisor.

s.sch011a

A recognised supervisory body as defined in section 1217(4) and...

s.sch011a

A recognised qualifying body as defined in section 1219(13) as...

s.sch011a

A body designated by the Secretary of State under section...

s.sch011a

A body with which a recognised supervisory body within the...

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

A disclosure for the purpose of enabling or assisting an...

s.sch011a

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

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

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

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

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

s.sch011a

A disclosure for the purpose of enabling or assisting a...

s.sch011a

The Treasury.

s.sch011a

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

s.sch011a

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

s.sch011a

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

s.sch011a

A disclosure for the purpose of enabling or assisting a...

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

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

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A disclosure for the purpose of enabling or assisting—

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

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A disclosure for the purpose of enabling or assisting organs...

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

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The Bank of England.

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Specified persons, descriptions, disclosures for the purposes of section 1224A

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

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A disclosure for the purpose of enabling or assisting an...

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

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

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

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

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A disclosure by the Gambling Commission to the Comptroller and...

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A disclosure for the purposes of enabling or assisting a...

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A disclosure for the purpose of enabling or assisting an...

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The Financial Services Authority.

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A disclosure for the purpose of enabling or assisting an...

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A disclosure for the purpose of enabling or assisting a...

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

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

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

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A disclosure for the purpose of enabling or assisting a...

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A disclosure for the purpose of enabling or assisting a...

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A disclosure for the purpose of enabling or assisting a...

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A disclosure for the purpose of enabling or assisting a...

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

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A disclosure for the purpose of enabling or assisting a...

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The Commissioners for Her Majesty's Revenue and Customs.

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A disclosure for the purpose of enabling or assisting a...

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A disclosure for the purpose of making available to an...

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A disclosure for the purpose of making available to the...

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A disclosure for the purpose of enabling or assisting an...

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

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A disclosure for the purpose of enabling or assisting a...

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A disclosure for the purpose of enabling or assisting an...

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

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

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A disclosure for the purpose of enabling or assisting a...

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The Lord Advocate.

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

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

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A disclosure for the purposes of proceedings before the Financial...

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A disclosure for the purposes of proceedings before a tribunal...

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A disclosure for the purpose of enabling or assisting a...

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

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

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A disclosure for the purpose of the provision of a...

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A disclosure in pursuance of any assimilated obligation .

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

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The Director of Public Prosecutions.

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

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The Director of Public Prosecutions for Northern Ireland.

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(1) The arrangements referred to in section 1242(1)(a) are appropriate...

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(1) The arrangements referred to in section 1242(1)(b) are appropriate...

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(1) This paragraph applies for the purposes of—

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(1) The registered third country auditor must pay any of...

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Arrangements may qualify as arrangements within either of paragraphs 1...

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(1) If there exist two or more sets of arrangements...

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(1) This Schedule has effect in relation to a body...

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(1) The body must, at least once in each calendar...

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(1) The transfer of a function to a body designated...

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Where a delegation order is revoked, the Secretary of State...

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(1) This paragraph applies where the body is an unincorporated...

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The body is not to be regarded as acting on...

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(1) The body is to be known by such name...

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(1) The body must pay to its chairman and members...

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(1) The delegation order may contain such provision as the...

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(1) The body may retain fees payable to it.

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(1) Regulations or an order made by the body in...

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(1) Immediately after an instrument is made it must be...

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(1) The production of a printed copy of an instrument...

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(1) Section 16 of the Companies (Audit, Investigations and Community...

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Part 6 of the Financial Services and Markets Act 2000...

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(1) Section 102A (meaning of “securities” etc) is amended as...

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(1) Section 103(1) (interpretation of Part 6) is amended as...

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In section 429(2) (Parliamentary control of statutory instruments: affirmative procedure)...

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Chapter 2 of Part 1 of the Companies (Audit, Investigations...

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(1) Section 14 (supervision of periodic accounts and reports of...

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(1) Section 15 (application of certain company law provisions to...

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In section 73 (general duty of competent authority), after subsection...

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In section 73A (Part 6 Rules), after subsection (5) insert—...

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For the cross-heading before section 90 substitute “ Compensation for...

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For the heading to section 90 substitute “ Compensation for...

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(1) Section 91 (penalties for breach of Part 6 rules)...

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In section 96B (persons discharging managerial responsibilities and connected persons)—...

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In section 97(1) (appointment by the competent authority of persons...

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In section 99 (fees) after subsection (1B) insert—

Read the full Act on legislation.gov.uk (opens in a new tab)

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

Companies House

Primary

Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …

FRC

Financial Reporting Council

Regulates auditors, accountants, and actuaries. Sets UK Corporate Governance Code and Stewardship Code. Monitors corporate reporting and audit quality. Planned to become …

Insolvency Service

The Insolvency Service

Administers compulsory company liquidations and personal bankruptcies. Investigates director misconduct and can seek disqualification orders. Manages redundancy payments from the National Insurance …

Takeover Panel

Panel on Takeovers and Mergers

Regulates takeovers and mergers involving public companies and some private companies in the UK. Issues the Takeover Code. Ensures shareholders are treated …

CIC Regulator

Office of the Regulator of Community Interest Companies

Regulates Community Interest Companies, a special type of limited company for social enterprises that use profits for community benefit. Approves CIC registration …

OfS

Office for Students

Independent regulator for higher education in England. Registers and monitors higher education providers. Ensures students receive quality education and value for money.

Connected legislation

4 statutory instruments

These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.

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