| Guvnor

6 other sections in this Part — procedural and definitional

s.001 Companies

s.002 The Companies Acts

s.003 Limited and unlimited companies

s.004 Private and public companies

s.005 Companies limited by guarantee and having share capital

s.006 Community interest companies

s.010 Statement of capital and initial shareholdings Regulated

File a statement of capital and initial shareholdings during incorporationTrader

s.013 Statement of compliance Regulated

Submit a statement of compliance when registering a companyDirector or Officer

s.015 Issue of certificate of incorporation Regulated

Other duties (1) — Crown / regulator

Companies House must issue a certificate of incorporation upon registrationStatutory regulator

10 other sections in this Part — procedural and definitional

s.007 Method of forming company

s.008 Memorandum of association

s.009 Registration documents

s.009 Required information about the subscribers

s.011 Statement of guarantee

s.012 Statement of proposed officers

s.012 Statement of initial significant control

s.012 Option to provide ID verification information about PSCs

s.014 Registration

s.016 Effect of registration

s.018 Articles of association Regulated

Have and register articles of association unless using model articlesTrader

s.026 Registrar to be sent copy of amended articles Regulated

Send amended articles to Companies House within 15 daysTrader

s.030 Copies of resolutions or agreements to be forwarded to registrar Prosecution

Fail to forward resolutions to Companies HouseDirector or Officer

Fine up to £1,000

s.031 Statement of company's objects Regulated

Notify Companies House when changing your company's objectsTrader

s.032 Constitutional documents to be provided to members Regulated

Send constitutional documents to members on requestTrader

s.034 Notice to registrar where company's constitution altered by enactment Prosecution

Fail to give notice of constitutional change to Companies HouseDirector or Officer

Fine up to £1,000

s.035 Notice to registrar where company's constitution altered by order Prosecution

Fail to give notice of constitutional alteration to registrarDirector or Officer

Fine up to £1,000

s.036 Documents to be incorporated in or accompany copies of articles issued by company Prosecution

Fail to include required documents with issued articlesDirector or Officer

Fine up to £1,000

14 other sections in this Part — procedural and definitional

s.017 A company's constitution

s.019 Power of Secretary of State to prescribe model articles

s.020 Default application of model articles

s.021 Amendment of articles

s.022 Entrenched provisions of the articles

s.023 Notice to registrar of existence of restriction on amendment of articles

s.024 Statement of compliance where amendment of articles restricted

s.025 Effect of alteration of articles on company's members

s.027 Registrar's notice to comply in case of failure with respect to amended articles

s.028 Existing companies: provisions of memorandum treated as provisions of articles

s.029 Resolutions and agreements affecting a company's constitution

s.033 Effect of company's constitution

s.037 Right to participate in profits otherwise than as member void

s.038 Application to single member companies of enactments and rules of law

14 other sections in this Part — procedural and definitional

s.039 A company's capacity

s.040 Power of directors to bind the company

s.041 Constitutional limitations: transactions involving directors or their associates

s.042 Constitutional limitations: companies that are charities

s.043 Company contracts

s.044 Execution of documents

s.045 Common seal

s.046 Execution of deeds

s.047 Execution of deeds or other documents by attorney

s.048 Execution of documents by companies

s.049 Official seal for use abroad

s.050 Official seal for share certificates

s.051 Pre-incorporation contracts, deeds and obligations

s.052 Bills of exchange and promissory notes

s.056 Duty to seek comments of government department or other specified body Regulated

Seek comments from specified government department for sensitive company namesApplicant

s.057 Prohibition on re-registering name following direction Regulated

Do not re-register your company under a previously banned nameTrader

s.064 Power to direct change of name in case of company ceasing to be entitled to exemption Prosecution

Fail to change company name when directed by the Secretary of StateDirector or Officer

Unlimited fine

s.068 Direction to change name: supplementary provisions Prosecution

Fail to change company name as directedDirector or Officer

Fine up to £1,000

s.075 Provision of misleading information etc Prosecution

Fail to change company name after direction due to misleading infoDirector or Officer

Fine up to £1,000

s.076 Power to direct change of name used for criminal purposes Prosecution

Fail to change company name when directed by the Secretary of StateDirector or Officer

Fine up to £1,000

s.076 Direction to change name wrongly registered Prosecution

Fail to change company name after directionDirector or Officer

Fine up to £1,000

s.078 Change of name by special resolution Regulated

Notify Companies House of a change to your company nameTrader

s.079 Change of name by means provided for in company's articles Regulated

Notify Companies House of name change made under articlesTrader

34 other sections in this Part — procedural and definitional

s.053 Prohibited names

s.053 Names for criminal purposes

s.054 Names suggesting connection with government or public authority

s.055 Other sensitive words or expressions

s.056 Names suggesting connection with foreign governments etc

s.057 Permitted characters etc

s.057 Names containing computer code

s.057 Name that another company has been directed to change

s.058 Public limited companies

s.059 Private limited companies

s.060 Exemption from requirement as to use of “limited”

s.061 Continuation of existing exemption: companies limited by shares

s.062 Continuation of existing exemption: companies limited by guarantee

s.063 Exempt company: restriction on amendment of articles

s.065 Inappropriate use of indications of company type or legal form

s.066 Name not to be the same as another in the index

s.067 Power to direct change of name in case of similarity to existing name

s.069 Objection to company's registered name

s.070 Company names adjudicators

s.071 Procedural rules

s.072 Decision of adjudicator to be made available to public

s.073 Order requiring name to be changed

s.074 Appeal from adjudicator's decision

s.076 Misleading indication of activities

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

s.077 Change of name

s.080 Change of name: registration and issue of new certificate of incorporation

s.081 Change of name: effect

s.082 Requirement to disclose company name etc

s.083 Civil consequences of failure to make required disclosure

s.084 Criminal consequences of failure to make required disclosures

s.085 Minor variations in form of name to be left out of account

s.086 Duty to ensure registered office at appropriate address Prosecution

Fail to maintain an appropriate registered office addressDirector or Officer

Unlimited fine

s.088 Welsh companies Regulated

Notify Companies House of special resolution to change Welsh company designationTrader

s.088 Duty to maintain a registered email address Regulated

Maintain a registered email address that is appropriateTrader

2 other sections in this Part — procedural and definitional

s.087 Change of address of registered office

s.088 Change of registered email address

s.091 Requirements as to share capital Regulated

Meet share capital requirements before re-registering as a public companyTrader

s.094 Application and accompanying documents Regulated

Submit application to re-register as a public company with required documentsTrader

s.098 Application to court to cancel resolution Regulated

Other duties (1) — Crown / regulator

Minority shareholders can apply to court to cancel re-registrationTribunal / Court

s.099 Notice to registrar of court application or order Regulated

Notify Companies House of court application to cancel a resolution and file the court orderTrader

s.104 Issue of certificate of incorporation on re-registration Regulated

Other duties (1) — Crown / regulator

Companies House must issue a new certificate upon re-registrationStatutory regulator

s.107 Issue of certificate of incorporation on re-registration Regulated

Other duties (1) — Crown / regulator

Companies House must issue a new certificate upon re-registrationStatutory regulator

s.108 Statement of capital required where company already has share capital Regulated

File a statement of capital within 15 days of re-registrationTrader

s.110 Application and accompanying documents Regulated

File re-registration application, member consent and amended articlesTrader

s.111 Issue of certificate of incorporation on re-registration Regulated

Other duties (1) — Crown / regulator

Companies House must issue a new certificate on re-registrationStatutory regulator

14 other sections in this Part — procedural and definitional

s.089 Alteration of status by re-registration

s.090 Re-registration of private company as public

s.092 Requirements as to net assets

s.093 Recent allotment of shares for non-cash consideration

s.095 Statement of proposed secretary

s.096 Issue of certificate of incorporation on re-registration

s.097 Re-registration of public company as private limited company

s.100 Application and accompanying documents

s.101 Issue of certificate of incorporation on re-registration

s.102 Re-registration of private limited company as unlimited

s.103 Application and accompanying documents

s.105 Re-registration of unlimited company as limited

s.106 Application and accompanying documents

s.109 Re-registration of public company as private and unlimited

s.113 Register of members Regulated

Keep a register of members with required detailsTrader

s.113 Duty on new members to notify required information Imprisonment

Provide your details to the company when you become a shareholderTrader

s.113 Index of members Regulated

Keep an index of members if you have more than 50Trader

s.114 Register to be kept available for inspection Regulated

Keep register of members available for inspection and notify Companies House of its locationTrader

s.115 Index of members Regulated

Keep an index of members if your company has more than 50 membersTrader

s.117 Register of members: response to request for inspection or copy Regulated

Respond to requests for the register of membersTrader

s.119 Register of members: offences in connection with request for or disclosure of information Imprisonment

Mislead request for or improperly disclose members’ register informationAny Person
Misuse of shareholder register information or make false requestAny Person

s.120 Information as to state of register and index Regulated

Inform inspectors of the state of the register and indexTrader

s.123 Single member companies Prosecution

Fail to record single‑member status in registerDirector or Officer

Fine up to £1,000

s.124 Company holding its own shares as treasury shares Regulated

Enter company in register of members when holding treasury sharesTrader

s.128 Transitional provision where information kept on central register Prosecution

Restore member information to your internal registerTrader

Unlimited fine

s.130 Notice of opening of overseas branch register Regulated

Notify Companies House when opening an overseas branch registerTrader

s.132 Register or duplicate to be kept available for inspection in Regulated

Keep your overseas branch register available for inspection in the UKTrader

s.135 Discontinuance of overseas branch register Regulated

Notify Companies House when discontinuing an overseas branch registerTrader

44 other sections in this Part — procedural and definitional

s.112 The members of a company

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.116 Rights to inspect and require copies

s.118 Register of members: refusal of inspection or default in providing copy

s.120 Power to make regulations protecting material

s.120 Offence of failing to comply with regulations under section 120A

s.121 Removal of entries relating to former members

s.122 Share warrants

s.125 Power of court to rectify register

s.126 Trusts not to be entered on register

s.127 Register to be evidence

s.128 Time limit for claims arising from entry in register

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

s.129 Overseas branch registers

s.131 Keeping of overseas branch register

s.133 Transactions in shares registered in overseas branch register

s.134 Jurisdiction of local courts

s.136 Prohibition on subsidiary being a member of its holding company

s.137 Shares acquired before prohibition became applicable

s.138 Subsidiary acting as personal representative or trustee

s.139 Interests to be disregarded: residual interest under pension scheme or employees' share scheme

s.140 Interests to be disregarded: employer's rights of recovery under pension scheme or employees' share scheme

s.141 Subsidiary acting as authorised dealer in securities

s.142 Protection of third parties in other cases where subsidiary acting as dealer in securities

s.143 Application of provisions to companies not limited by shares

s.144 Application of provisions to nominees

s.153 Exercise of rights where shares held on behalf of others: members' requests Regulated

Act on shareholder requests signed by at least 100 personsTrader

8 other sections in this Part — procedural and definitional

s.145 Effect of provisions of articles as to enjoyment or exercise of members' rights

s.146 Traded companies: nomination of persons to enjoy information rights

s.147 Information rights: form in which copies to be provided

s.148 Termination or suspension of nomination

s.149 Information as to possible rights in relation to voting

s.150 Information rights: status of rights

s.151 Information rights: power to amend

s.152 Exercise of rights where shares held on behalf of others: exercise in different ways

s.154 Companies required to have directors Regulated

Appoint and maintain minimum number of directorsTrader

s.155 Companies required to have at least one director who is a natural person Regulated

Appoint at least one human directorTrader

s.156 Direction requiring company to make appointment Regulated

Comply with a direction to appoint required directorsTrader

s.156 Each director to be a natural person Prosecution

Appoint non-natural person as directorDirector or Officer

Unlimited fine

s.167 Duty to notify registrar of change in directors Regulated

Notify Companies House when a director changesTrader

s.167 Duty to notify registrar of changes of information Prosecution

Notify Companies House of changes to a director's informationTrader

Fine up to £5,000

s.167 Notification of changes occurring before company’s incorporation Regulated

Notify Companies House of pre-incorporation changes to proposed directorsTrader

s.167 Prohibition on director acting unless ID verified Prosecution

Act as director without verified IDDirector or Officer
Acting as a director without an identity verificationDirector or Officer

Unlimited fine

s.169 Director's right to protest against removal Regulated

Send notice of removal to director and circulate their protestTrader

s.188 Directors' long-term service contracts: requirement of members' approval Prosecution

Get shareholder approval for directors' long-term service contractsTrader

Unlimited fine

s.190 Substantial property transactions: requirement of members' approval Regulated

Get shareholder approval for large asset deals with directorsTrader

s.197 Loans to directors: requirement of members' approval Prosecution

Obtain shareholder approval before loaning money to directorsTrader

Unlimited fine

s.198 Quasi-loans to directors: requirement of members' approval Regulated

Obtain shareholder approval for quasi-loans to directorsTrader

s.200 Loans or quasi-loans to persons connected with directors: requirement of members' approval Regulated

Obtain shareholder approval for loans to people connected to directorsTrader

s.201 Credit transactions: requirement of members' approval Regulated

Get member approval for credit transactions with directorsTrader

s.203 Related arrangements: requirement of members' approval Regulated

Get member approval for certain indirect director benefitsTrader

s.217 Payment by company: requirement of members' approval Regulated

Get member approval before making loss-of-office payments to directorsTrader

s.226 Sections 226B and 226C: supplementary Regulated

Make payment approval memorandum available to shareholdersTrader

s.228 Copy of contract or memorandum of terms to be available for inspection Regulated

Keep directors' service contracts available for inspection and notify Companies HouseTrader

s.229 Right of member to inspect and request copy Regulated

Allow members to inspect directors' service contracts and provide copies on requestTrader

s.231 Contract with sole member who is also a director Regulated

Record any significant contract with your sole director-memberTrader

s.236 Qualifying indemnity provision to be disclosed in directors' report Regulated

Disclose director indemnity provisions in the directors' reportTrader

s.237 Copy of qualifying indemnity provision to be available for inspection Prosecution

Fail to keep indemnity provision available for inspectionDirector or Officer

Fine up to £1,000

s.238 Right of member to inspect and request copy Regulated

Allow members to inspect and request copies of qualifying indemnity provisionsTrader

s.239 Ratification of acts of directors Regulated

Members must ratify director misconduct by special voteTrader

s.241 Protected information: restriction on use or disclosure by company Regulated

Do not use or disclose directors' protected information except for permitted purposesTrader

s.248 Minutes of directors' meetings Regulated

Record and keep minutes of directors' meetings for 10 yearsTrader

105 other sections in this Part — procedural and definitional

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.157 Minimum age for appointment as director

s.158 Power to provide for exceptions from minimum age requirement

s.159 Existing under-age directors

s.159 Disqualified person not to be appointed as director

s.160 Appointment of directors of public company to be voted on individually

s.161 Validity of acts of directors

s.161 Alternative method of record-keeping

s.162 Register of directors

s.163 Particulars of directors to be registered: individuals

s.164 Particulars of directors to be registered: corporate directors and firms

s.165 Register of directors' residential addresses

s.166 Particulars of directors to be registered: power to make regulations

s.167 Duty to notify registrar of changes

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.168 Resolution to remove director

s.169 Removal from office of disqualified directors

s.170 Scope and nature of general duties

s.171 Duty to act within powers

s.172 Duty to promote the success of the company

s.173 Duty to exercise independent judgment

s.174 Duty to exercise reasonable care, skill and diligence

s.175 Duty to avoid conflicts of interest

s.176 Duty not to accept benefits from third parties

s.177 Duty to declare interest in proposed transaction or arrangement

s.178 Civil consequences of breach of general duties

s.179 Cases within more than one of the general duties

s.180 Consent, approval or authorisation by members

s.181 Modification of provisions in relation to charitable companies

s.182 Declaration of interest in existing transaction or arrangement

s.183 Offence of failure to declare interest

s.184 Declaration made by notice in writing

s.185 General notice treated as sufficient declaration

s.186 Declaration of interest in case of company with sole director

s.187 Declaration of interest in existing transaction by shadow director

s.189 Directors' long-term service contracts: civil consequences of contravention

s.191 Meaning of “substantial”

s.192 Exception for transactions with members or other group companies

s.193 Exception in case of company in winding up or administration

s.194 Exception for transactions on recognised investment exchange

s.195 Property transactions: civil consequences of contravention

s.196 Property transactions: effect of subsequent affirmation

s.199 Meaning of “quasi-loan” and related expressions

s.202 Meaning of “credit transaction”

s.204 Exception for expenditure on company business

s.205 Exception for expenditure on defending proceedings etc

s.206 Exception for expenditure in connection with regulatory action or investigation

s.207 Exceptions for minor and business transactions

s.208 Exceptions for intra-group transactions

s.209 Exceptions for money-lending companies

s.210 Other relevant transactions or arrangements

s.211 The value of transactions and arrangements

s.212 The person for whom a transaction or arrangement is entered into

s.213 Loans etc: civil consequences of contravention

s.214 Loans etc: effect of subsequent affirmation

s.215 Payments for loss of office

s.216 Amounts taken to be payments for loss of office

s.218 Payment in connection with transfer of undertaking etc: requirement of members' approval

s.219 Payment in connection with share transfer: requirement of members' approval

s.220 Exception for payments in discharge of legal obligations etc

s.221 Exception for small payments

s.222 Payments made without approval: civil consequences

s.223 Transactions requiring members' approval: application of provisions to shadow directors

s.224 Approval by written resolution: accidental failure to send memorandum

s.225 Cases where approval is required under more than one provision

s.226 Requirement of consent of Charity Commission: companies that are charities

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

s.227 Directors' service contracts

s.230 Directors' service contracts: application of provisions to shadow directors

s.232 Provisions protecting directors from liability

s.233 Provision of insurance

s.234 Qualifying third party indemnity provision

s.235 Qualifying pension scheme indemnity provision

s.240 Protected information

s.242 Protected information: restriction on ... disclosure by registrar

s.243 Permitted ... disclosure by the registrar

s.244 Disclosure under court order

s.245 Circumstances in which registrar may put address on the public record

s.246 Putting the address on the public record

s.247 Power to make provision for employees on cessation or transfer of business

s.249 Minutes as evidence

s.250 “Director”

s.251 “Shadow director”

s.252 Persons connected with a director

s.253 Members of a director's family

s.254 Director “connected with” a body corporate

s.255 Director “controlling” a body corporate

s.256 Associated bodies corporate

s.257 References to company's constitution

s.258 Power to increase financial limits

s.259 Transactions under foreign law

s.261 Application for permission to continue derivative claim Regulated

Apply for court permission to continue a derivative claimTrader

9 other sections in this Part — procedural and definitional

s.260 Derivative claims

s.262 Application for permission to continue claim as a derivative claim

s.263 Whether permission to be given

s.264 Application for permission to continue derivative claim brought by another member

s.265 Derivative proceedings

s.266 Requirement for leave and notice

s.267 Application to continue proceedings as derivative proceedings

s.268 Granting of leave

s.269 Application by member to be substituted for member pursuing derivative proceedings

s.271 Public company required to have secretary Regulated

Appoint a company secretary for your public companyTrader

s.272 Direction requiring public company to appoint secretary Regulated

Appoint a company secretary if directed by the Secretary of StateTrader

s.279 Duty to notify registrar of change in secretary or joint secretary Regulated

Notify Companies House of a change in company secretaryTrader

s.279 Duty to notify registrar of changes of information Prosecution

Notify Companies House of changes to company secretary detailsTrader

Unlimited fine

s.279 Notification of changes occurring before company’s incorporation Regulated

Notify Companies House of changes to proposed secretary before incorporationTrader

20 other sections in this Part — procedural and definitional

s.270 Private company not required to have secretary

s.273 Qualifications of secretaries of public companies

s.274 Discharge of functions where office vacant or secretary unable to act

s.274 Alternative method of record-keeping

s.275 Duty to keep register of secretaries

s.276 Duty to notify registrar of changes

s.277 Particulars of secretaries to be registered: individuals

s.278 Particulars of secretaries to be registered: corporate secretaries and firms

s.279 Particulars of secretaries to be registered: power to make regulations

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

s.280 Acts done by person in dual capacity

s.291 Circulation of written resolutions proposed by directors Prosecution

Fail to circulate written resolution to eligible membersDirector or Officer

Unlimited fine

s.292 Members' power to require circulation of written resolution Regulated

Circulate written resolutions requested by membersTrader

s.293 Circulation of written resolution proposed by members Regulated

Circulate member‑proposed written resolution to every eligible member within 21 daysTrader

s.294 Expenses of circulation Regulated

Circulate members' written resolution when expenses are paidTrader

s.303 Members' power to require directors to call general meeting Regulated

Directors must call a general meeting when members demand itDirector or Officer

s.304 Directors' duty to call meetings required by members Regulated

Call a general meeting when requested by shareholdersDirector or Officer

s.305 Power of members to call meeting at company's expense Regulated

Reimburse members' reasonable expenses for calling a meetingTrader

s.307 Notice required of general meeting Regulated

Give proper notice of general meetings to shareholdersDirector or Officer

s.307 Notice required of general meeting: certain meetings of traded companies Regulated

Give at least 14 days' notice for most general meetingsTrader

s.308 Manner in which notice to be given Regulated

Give notice of general meetings in hard copy, electronic form or via a websiteTrader

s.309 Publication of notice of meeting on website Regulated

Publish valid meeting notices on your websiteTrader

s.310 Persons entitled to receive notice of meetings Regulated

Send notice of general meetings to all members and directorsTrader

s.311 Contents of notices of meetings Regulated

Include required information in notice of general meetingTrader

s.311 Traded companies: publication of information in advance of general meeting Regulated

Publish general meeting information on your company websiteTrader

s.312 Resolution requiring special notice Regulated

Give members notice of special-notice resolutions within required timeframesTrader

s.314 Members' power to require circulation of statements Regulated

Circulate members' statements before general meetings on requestTrader

s.315 Company's duty to circulate members' statement Prosecution

Fail to circulate members' statementDirector or Officer

Unlimited fine

s.319 Traded companies: questions at meetings Regulated

Answer shareholder questions at general meetingsTrader

s.325 Notice of meeting to contain statement of rights Regulated

Include proxy rights statement in meeting noticesDirector or Officer

s.326 Company-sponsored invitations to appoint proxies Prosecution

Fail to issue proxy invitations to all eligible membersDirector or Officer

Fine up to £1,000

s.330 Notice required of termination of proxy's authority Regulated

Notify the company in writing if you revoke a proxy's authorityAny Person

s.333 Traded company: duty to provide electronic address for receipt of proxies etc Regulated

Provide electronic address for proxy documents for general meetingsTrader

s.336 Public companies and traded companies: annual general meeting Regulated

Hold annual general meeting (AGM) within required timeframeTrader

s.338 Public companies: members' power to require circulation of resolutions for AGMs Regulated

Circulate members' resolutions for AGMs upon valid requestTrader

s.338 Traded companies: members' power to include other matters in business dealt with at AGM Regulated

Include member-requested matters in your AGM businessTrader

s.339 Public companies: company's duty to circulate members' resolutions for AGMs Regulated

Circulate members' resolutions for AGM to all membersTrader

s.340 Traded companies: duty to circulate members' matters for AGM Prosecution

Fail to circulate members' matters for AGMDirector or Officer

Unlimited fine

s.341 Results of poll to be made available on website Regulated

Publish poll results on your websiteTrader

s.343 Appointment of independent assessor Regulated

Appoint independent assessor for poll reports when requiredDirector or Officer

s.350 Offences relating to provision of information Prosecution

Fail to provide information required under section 349Any Person

Unlimited fine

s.351 Information to be made available on website Prosecution

Fail to publish required poll information on websiteDirector or Officer

Fine up to £1,000

s.353 Requirements as to website availability Regulated

Make poll results and observer reports available on your websiteTrader

s.355 Records of resolutions and meetings etc Prosecution

Fail to keep statutory company recordsDirector or Officer

Fine up to £1,000

s.358 Inspection of records of resolutions and meetings Prosecution

Fail to provide access to company recordsDirector or Officer

Fine up to £1,000

s.360 Traded companies: confirmation of receipt of electronic voting Regulated

Send electronic confirmation of electronic votes to votersTrader

s.360 Traded companies: requirements for participating in and voting at general meetings Regulated

Ensure company articles do not restrict voting rights and set correct voting determination timeTrader

s.360 Traded companies: right to confirmation of vote after a general meeting Regulated

Confirm member's vote on request after a general meetingTrader

59 other sections in this Part — procedural and definitional

s.281 Resolutions

s.282 Ordinary resolutions

s.283 Special resolutions

s.284 Votes: general rules

s.285 Voting by proxy

s.285 Voting rights on poll or written resolution

s.286 Votes of joint holders of shares

s.287 Saving for provisions of articles as to determination of entitlement to vote

s.288 Written resolutions of private companies

s.289 Eligible members

s.290 Circulation date

s.295 Application not to circulate members' statement

s.296 Procedure for signifying agreement to written resolution

s.297 Period for agreeing to written resolution

s.298 Sending documents relating to written resolutions by electronic means

s.299 Publication of written resolution on website

s.300 Relationship between this Chapter and provisions of company's articles

s.301 Resolutions at general meetings

s.302 Directors' power to call general meetings

s.306 Power of court to order meeting

s.313 Accidental failure to give notice of resolution or meeting

s.316 Expenses of circulating members' statement

s.317 Application not to circulate members' statement

s.318 Quorum at meetings

s.319 Chairman of meeting

s.320 Declaration by chairman on a show of hands

s.321 Right to demand a poll

s.322 Voting on a poll

s.322 Voting on a poll: votes cast in advance

s.323 Representation of corporations at meetings

s.324 Rights to appoint proxies

s.324 Obligation of proxy to vote in accordance with instructions

s.327 Notice required of appointment of proxy etc

s.328 Chairing meetings

s.329 Right of proxy to demand a poll

s.331 Saving for more extensive rights conferred by articles

s.332 Resolution passed at adjourned meeting

s.333 Sending documents relating to meetings etc in electronic form

s.334 Application to class meetings

s.335 Application to class meetings: companies without a share capital

s.337 Public companies and traded companies: notice of AGM

s.340 Public companies: expenses of circulating members' resolutions for AGM

s.340 Traded companies: expenses of circulating members' matters to be dealt with at AGM

s.342 Members' power to require independent report on poll

s.344 Independence requirement

s.345 Meaning of “associate”

s.346 Effect of appointment of a partnership

s.347 The independent assessor's report

s.348 Rights of independent assessor: right to attend meeting etc

s.349 Rights of independent assessor: right to information

s.352 Application of provisions to class meetings

s.354 Power to limit or extend the types of company to which provisions of this Chapter apply

s.356 Records as evidence of resolutions etc

s.357 Records of decisions by sole member

s.359 Records of resolutions and meetings of class of members

s.360 Computation of periods of notice etc: clear day rule

s.360 Electronic meetings and voting

s.360 Meaning of “traded company”

s.361 Meaning of “quoted company”

s.366 Authorisation required for donations or expenditure Regulated

Get shareholder approval before making political donations or spendingTrader

s.367 Form of authorising resolution Regulated

Ensure resolution authorising political donations meets statutory form requirementsTrader

16 other sections in this Part — procedural and definitional

s.362 Introductory

s.363 Political parties, organisations etc to which this Part applies

s.364 Meaning of “political donation”

s.365 Meaning of “political expenditure”

s.368 Period for which resolution has effect

s.369 Liability of directors in case of unauthorised donation or expenditure

s.370 Enforcement of directors' liabilities by shareholder action

s.371 Enforcement of directors' liabilities by shareholder action: supplementary

s.372 Costs of shareholder action

s.373 Information for purposes of shareholder action

s.374 Trade unions

s.375 Subscription for membership of trade association

s.376 All-party parliamentary groups

s.377 Political expenditure exempted by order

s.378 Donations not amounting to more than £5,000 in any twelve month period

s.379 Minor definitions

s.386 Duty to keep accounting records Regulated

Keep adequate accounting records for your companyTrader

s.388 Where and for how long records to be kept Regulated

Keep accounting records accessible and retain them for 3 or 6 yearsTrader

s.393 Accounts to give true and fair view Regulated

Directors must not approve accounts unless they give a true and fair viewDirector or Officer

s.394 Duty to prepare individual accounts Regulated

Prepare annual individual accounts for each financial yearDirector or Officer

s.395 Individual accounts: applicable accounting framework Regulated

Choose and stick to an accounting framework for individual accountsDirector or Officer

s.396 Companies Act individual accounts Regulated

Prepare Companies Act individual accounts with required contentTrader

s.397 IAS individual accounts Regulated

Include specific company details in IAS individual accountsTrader

s.399 Duty to prepare group accounts Regulated

Prepare group accounts if you are a parent companyDirector or Officer

s.404 Companies Act group accounts Regulated

Prepare and format consolidated group accountsTrader

s.405 Companies Act group accounts: subsidiary undertakings included in the consolidation Regulated

Include all subsidiary undertakings in group accounts consolidationTrader

s.408 Individual profit and loss account where group accounts prepared Regulated

Approve individual profit and loss account and disclose exemption if omittedTrader

s.411 Information about employee numbers and costs Regulated

Disclose average employee numbers and staff costs in annual accountsTrader

s.413 Information about directors' benefits: advances, credit and guarantees Regulated

Disclose director loans, credit, and guarantees in annual accountsTrader

s.414 Approval and signing of accounts Prosecution

Approve non-compliant annual accountsDirector or Officer

Unlimited fine

s.414 Duty to prepare strategic report Prosecution

Fail to prepare strategic reportDirector or Officer

Unlimited fine

s.414 Non-financial and sustainability information statement Regulated

Include a non-financial and sustainability statement in your strategic reportTrader

s.414 Section 172(1) statement Regulated

Include a section 172(1) statement in your strategic reportTrader

s.414 Approval and signing of strategic report Regulated

Directors must approve and sign the strategic reportDirector or Officer

s.415 Duty to prepare directors' report Regulated

Prepare a directors' report for each financial yearDirector or Officer

s.418 Contents of directors' report: statement as to disclosure to auditors Imprisonment

Approve false statement in directors' reportDirector or Officer

s.419 Approval and signing of directors' report Regulated

Approve and sign the directors' reportDirector or Officer

s.419 Approval and signing of separate corporate governance statement Regulated

Board must approve and sign separate corporate governance statementsDirector or Officer

s.420 Duty to prepare directors' remuneration report Prosecution

Fail to prepare directors' remuneration reportDirector or Officer

Unlimited fine

s.422 Approval and signing of directors' remuneration report Prosecution

Approve non‑compliant directors' remuneration reportDirector or Officer

Unlimited fine

s.422 Revisions to directors' remuneration policy Regulated

Board must approve and sign any revision to directors' remuneration policyDirector or Officer

s.423 Duty to circulate copies of annual accounts and reports Regulated

Send copies of annual accounts and reports to members and othersTrader

s.424 Time allowed for sending out copies of accounts and reports Regulated

Send out annual accounts and reports within statutory deadlinesTrader

s.426 Supplementary material Prosecution

Include required supplementary material in summary financial reportsTrader

Unlimited fine

s.426 Section 172(1) statement to be made available on website Regulated

Publish your section 172(1) statement on your company website for freeTrader

s.429 Summary financial statements: offences Regulated

Fail to comply with summary financial statement rulesAny Person

s.430 Quoted companies ...: annual accounts and reports to be made available on website Prosecution

Fail to keep quoted company annual accounts/reports on websiteDirector or Officer

Fine up to £1,000

s.432 Right of member or debenture holder to copies of accounts and reports: quoted companies Prosecution

Fail to provide accounts and reports to member or debenture holderDirector or Officer

Fine up to £1,000

s.433 Name of signatory to be stated in published copies of accounts and reports Regulated

State the signatory's name on published accounts and reportsTrader

s.434 Requirements in connection with publication of statutory accounts Regulated

Accompany statutory accounts with auditor's report and publish group accounts if applicableTrader

s.435 Requirements in connection with publication of non-statutory accounts Prosecution

Publish non‑statutory accounts without required statement or with auditor’s reportDirector or Officer

Fine up to £1,000

s.439 Quoted companies and traded companies: members' approval of directors' remuneration report Regulated

Put directors' remuneration report to shareholder vote at accounts meetingDirector or Officer

s.441 Duty to file accounts and reports with the registrar Regulated

File annual accounts and reports with Companies HouseDirector or Officer

s.443 Filing obligations of micro-entities Regulated

File annual accounts and auditor's report with Companies HouseDirector or Officer

s.444 Filing obligations of small companies other than micro-entities Regulated

File annual accounts and reports with Companies HouseDirector or Officer

s.444 Filing obligations of companies entitled to small companies exemption in relation to directors' report Regulated

File annual accounts and auditor's report with Companies HouseDirector or Officer

s.447 Filing obligations of quoted companies Regulated

File annual accounts, reports and corporate governance statements with Companies HouseDirector or Officer

s.448 Dormant subsidiaries filing exemption: parent undertaking declaration of guarantee Regulated

Parent must guarantee dormant subsidiary’s liabilities to keep filing exemptionAny Person

s.451 Default in filing accounts and reports: offences Prosecution

Fail to file accounts and reports on timeDirector or Officer
Fail to file annual accounts on timeDirector or Officer

Unlimited fine

s.458 Disclosure of information by tax authorities Imprisonment

Disclose or misuse information from tax authoritiesAny Person
Misuse or unauthorised disclosure of HMRC informationAny Person

s.460 Restrictions on disclosure of information obtained under compulsory powers Imprisonment

Disclose confidential information obtained under compulsory powersAny Person

s.463 Liability for false or misleading statements in reports and statements Regulated

Ensure company reports are not false or misleadingDirector or Officer

75 other sections in this Part — procedural and definitional

s.380 Scheme of this Part

s.381 Companies subject to the small companies regime

s.382 Companies qualifying as small: general

s.383 Companies qualifying as small: parent companies

s.384 Companies excluded from the small companies regime

s.384 Companies qualifying as micro-entities

s.384 Companies excluded from being treated as micro-entities

s.385 Quoted and unquoted companies

s.387 Duty to keep accounting records: offence

s.389 Where and for how long records to be kept: offences

s.390 A company's financial year

s.391 Accounting reference periods and accounting reference date

s.392 Alteration of accounting reference date

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.398 Option to prepare group accounts

s.400 Exemption for company included in UK group accounts of larger group

s.401 Exemption for company included in non-UK group accounts of larger group

s.402 Exemption if no subsidiary undertakings need be included in the consolidation

s.403 Group accounts: applicable accounting framework

s.406 IAS group accounts

s.407 Consistency of financial reporting within group

s.409 Information about related undertakings

s.410 Information about related undertakings: alternative compliance

s.410 Information about off-balance sheet arrangements

s.412 Information about directors' benefits: remuneration

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.416 Contents of directors' report: general

s.417 Contents of directors' report: business review

s.421 Contents of directors' remuneration report

s.425 Default in sending out copies of accounts and reports: offences

s.426 Option to provide strategic report with supplementary material

s.427 Form and contents of summary financial statement: unquoted companies

s.428 Form and contents of summary financial statement: quoted companies

s.431 Right of member or debenture holder to copies of accounts and reports: unquoted companies

s.436 Meaning of “publication” in relation to accounts and reports

s.437 Public companies: laying of accounts and reports before general meeting

s.438 Public companies: offence of failure to lay accounts and reports

s.439 Quoted companies ...: members' approval of directors' remuneration policy

s.440 Quoted companies and traded companies: offences in connection with procedure for approval

s.442 Period allowed for filing accounts

s.443 Calculation of period allowed

s.445 Filing obligations of medium-sized companies

s.446 Filing obligations of unquoted companies

s.448 Unlimited companies exempt from obligation to file accounts

s.448 Dormant subsidiaries exempt from obligation to file accounts

s.448 Companies excluded from the dormant subsidiaries exemption

s.449 Special auditor's report where abbreviated accounts delivered

s.450 Approval and signing of abbreviated accounts

s.452 Default in filing accounts and reports: court order

s.453 Civil penalty for failure to file accounts and reports

s.454 Voluntary revision of accounts etc

s.455 Secretary of State's notice in respect of accounts or reports

s.456 Application to court in respect of defective accounts or reports

s.457 Other persons authorised to apply to the court

s.459 Power of authorised person to require documents, information and explanations

s.461 Permitted disclosure of information obtained under compulsory powers

s.462 Power to amend categories of permitted disclosure

s.464 Accounting standards

s.465 Companies qualifying as medium-sized: general

s.466 Companies qualifying as medium-sized: parent companies

s.467 Companies excluded from being treated as medium-sized

s.468 General power to make further provision about accounts and reports

s.468 Use or disclosure of profit and loss accounts for certain companies

s.469 Preparation and filing of accounts in euros

s.470 Power to apply provisions to banking partnerships

s.471 Meaning of “annual accounts” and related expressions

s.472 Notes to the accounts

s.472 Meaning of “corporate governance statement” etc

s.473 Parliamentary procedure for certain regulations under this Part

s.474 Minor definitions

s.479 Subsidiary companies audit exemption: parent undertaking declaration of guarantee Regulated

Deliver parent guarantee statement to Companies House for audit exemptionDirector or Officer

s.485 Appointment of auditors of private company: additional requirements for public interest entities with audit committees Regulated

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 Regulated

Carry out selection procedure and propose auditor for appointmentDirector or Officer

s.486 Appointment of auditors of private company: default power of Secretary of State Regulated

Notify the Secretary of State if auditor appointment is missedTrader

s.486 Defective appointments: default power of Secretary of State Regulated

Notify Secretary of State of defective auditor appointments within one weekTrader

s.489 Appointment of auditors of public company: additional requirements for public interest entities with audit committees Regulated

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 Regulated

Directors must run a formal auditor selection process for PIEs without audit committeesDirector or Officer

s.490 Appointment of auditors of public company: default power of Secretary of State Regulated

Notify Secretary of State if auditor appointment is missedTrader

s.490 Defective appointments: default power of Secretary of State Regulated

Notify Secretary of State of defective auditor appointmentTrader

s.492 Fixing of auditor's remuneration Regulated

Fix the auditor's remunerationDirector or Officer

s.495 Auditor's report on company's annual accounts Regulated

Ensure your company's annual accounts are audited and reported onTrader

s.496 Auditor's report on strategic report and on directors' report Regulated

Auditor must report on consistency and compliance of strategic and directors' reportsAny Person

s.497 Auditor's report on separate corporate governance statement Regulated

Auditor must check and report on separate corporate governance statementAny Person

s.498 Duties of auditor Prosecution

Auditors must investigate and report on company accounting recordsTrader

Unlimited fine

s.498 Auditor's duties in relation to separate corporate governance statement Regulated

Auditor must check for corporate governance statement and report if missingTrader

s.500 Auditor's right to information from overseas subsidiaries Regulated

Assist auditor by obtaining information from overseas subsidiariesTrader

s.501 Auditor's rights to information: offences Imprisonment

Provide false information to auditor or fail to comply with auditor’s requestAny Person

s.503 Signature of auditor's report Regulated

Auditor must sign and date the audit reportAny Person

s.505 Names to be stated in published copies of auditor's report Prosecution

Publish auditor's report without required name statementDirector or Officer

Fine up to £1,000

s.511 Special notice required for resolution removing auditor from office Regulated

Send copy of resolution to remove auditor and circulate their written representationsTrader

s.514 Failure to re-appoint auditor: special procedure required for written resolution Regulated

Follow special procedure when changing auditors via written resolutionTrader

s.515 Failure to re-appoint auditor: special notice required for resolution at general meeting Regulated

Send auditor replacement resolution to outgoing auditor and proposed appointeeTrader

s.518 Rights of resigning auditor Prosecution

Fail to convene meeting after auditor's resignation requisitionDirector or Officer

Unlimited fine

s.519 Statement by auditor to be sent to company Prosecution

Auditor fails to send statement when ceasing officeDirector or Officer

Unlimited fine

s.520 Company's duties in relation to statement Regulated

Handle auditor’s departure statement within 14 daysTrader

s.521 Copy of statement to be sent to registrar Regulated

Send copy of auditor's statement to Companies House within deadlinesAny Person

s.522 Duty of auditor to send statement to appropriate audit authority Prosecution

Fail to send audit statement when resigning as auditorAny Person

Unlimited fine

s.523 Duty of company to notify appropriate audit authority Regulated

Notify the audit authority when your auditor resigns or is removed mid-termTrader

s.527 Members' power to require website publication of audit concerns Regulated

Publish shareholder audit concerns on website when requestedTrader

s.528 Requirements as to website availability Regulated

Publish members' audit-concern statement on your company website within 3 working daysTrader

s.529 Website publication: company's supplementary duties Regulated

Handle members' website publication requests for audit concerns properlyTrader

s.538 Disclosure of agreement by company Regulated

Disclose liability limitation agreements as required by regulationsTrader

53 other sections in this Part — procedural and definitional

s.475 Requirement for audited accounts

s.476 Right of members to require audit

s.477 Small companies: conditions for exemption from audit

s.478 Companies excluded from small companies exemption

s.479 Availability of small companies exemption in case of group company

s.479 Subsidiary companies: conditions for exemption from audit

s.479 Companies excluded from the subsidiary companies audit exemption

s.480 Dormant companies: conditions for exemption from audit

s.481 Companies excluded from dormant companies exemption

s.482 Non-profit-making companies subject to public sector audit

s.483 Scottish public sector companies: audit by Auditor General for Scotland

s.484 General power of amendment by regulations

s.485 Appointment of auditors of private company: general

s.485 Restriction on appointment of auditor of private company which is a public interest entity

s.487 Term of office of auditors of private company

s.487 Maximum engagement period: transitional arrangements

s.488 Prevention by members of deemed re-appointment of auditor

s.489 Appointment of auditors of public company: general

s.489 Restriction on appointment of auditor of public company which is a public interest entity

s.491 Term of office of auditors of public company

s.491 Maximum engagement period: transitional arrangements

s.493 Disclosure of terms of audit appointment

s.494 Disclosure of services provided by auditor or associates and related remuneration

s.494 Interpretation

s.494 The maximum engagement period

s.497 Auditor's report on auditable part of directors' remuneration report

s.499 Auditor's general right to information

s.502 Auditor's rights in relation to resolutions and meetings

s.504 Senior statutory auditor

s.506 Circumstances in which names may be omitted

s.507 Offences in connection with auditor's report

s.508 Guidance for regulatory and prosecuting authorities: England, Wales and Northern Ireland

s.509 Guidance for regulatory authorities: Scotland

s.510 Resolution removing auditor from office

s.511 Public interest companies: application to court to remove auditor from office

s.512 Notice to registrar of resolution removing auditor from office

s.513 Rights of auditor who has been removed from office

s.516 Resignation of auditor

s.517 Notice to registrar of resignation of auditor

s.519 Meaning of “public interest company”, “non-public interest company” and “exempt reasons”

s.524 Provision of information to accounting authorities

s.525 Meaning of “appropriate audit authority” ...

s.526 Effect of casual vacancies

s.530 Website publication: offences

s.531 Meaning of “quoted company”

s.532 Voidness of provisions protecting auditors from liability

s.533 Indemnity for costs of successfully defending proceedings

s.534 Liability limitation agreements

s.535 Terms of liability limitation agreement

s.536 Authorisation of agreement by members of the company

s.537 Effect of liability limitation agreement

s.538 Meaning of “corporate governance statement” etc

s.539 Minor definitions

s.543 Numbering of shares Regulated

Number your shares unless they meet the exemption conditionsTrader

s.549 Exercise by directors of power to allot shares etc Regulated

Do not allot shares or grant subscription rights without shareholder authorityDirector or Officer

s.552 General prohibition of commissions, discounts and allowances Regulated

Do not pay commissions or discounts using your shares or capital moneyTrader

s.554 Registration of allotment Regulated

Register share allotments within 2 monthsTrader

s.555 Return of allotment by limited company Regulated

File a return of allotment and statement of capital within one month of issuing sharesTrader

s.561 Existing shareholders' right of pre-emption Regulated

Offer new shares to existing shareholders first before allotting themTrader

s.563 Liability of company and officers in case of contravention Regulated

Compensate shareholders for breaches of pre-emption rightsTrader

s.578 Public companies: allotment where issue not fully subscribed Regulated

Return investor money if a public share offer is not fully subscribedDirector or Officer

s.580 Shares not to be allotted at a discount Regulated

Do not issue shares at a discountTrader

s.585 Public companies: must not accept undertaking to do work or perform services Regulated

Do not accept work or services as payment for shares (public companies)Trader

s.586 Public companies: shares must be at least one-quarter paid up Regulated

Do not allot shares unless at least one-quarter paid upTrader

s.587 Public companies: payment by long-term undertaking Regulated

Do not accept long-term undertakings as payment for sharesTrader

s.593 Public company: valuation of non-cash consideration for shares Regulated

Get independent valuation for shares issued for non-cash assetsTrader

s.596 Non-cash consideration for shares: requirements as to valuation and report Regulated

Ensure non-cash share payments are independently valued and reportedTrader

s.597 Copy of report to be delivered to registrar Prosecution

Fail to deliver copy of valuation report to Companies HouseDirector or Officer
Fail to deliver share‑valuation report to registrarDirector or Officer

Unlimited fine

s.598 Public company: agreement for transfer of non-cash asset in initial period Regulated

Do not agree to buy non-cash assets from a founder without valuation and member approvalTrader

s.599 Agreement for transfer of non-cash asset: requirement of independent valuation Regulated

Obtain independent valuation for non-cash asset transfers and provide reportTrader

s.600 Agreement for transfer of non-cash asset: requirements as to valuation and report Regulated

Appoint an independent valuer and obtain a compliant report for non-cash asset transfersTrader

s.602 Copy of resolution to be delivered to registrar Regulated

Deliver resolution and valuer’s report to Companies House within 15 daysTrader

s.610 Application of share premiums Regulated

Transfer share premiums to a share premium accountTrader

s.617 Alteration of share capital of limited company Regulated

Only alter share capital using permitted methodsTrader

s.619 Notice to registrar of sub-division or consolidation Prosecution

Fail to give notice of share split or consolidationDirector or Officer

Fine up to £1,000

s.621 Notice to registrar of reconversion of stock into shares Regulated

Notify Companies House within one month of reconverting stock into sharesDirector or Officer

s.625 Notice to registrar of redenomination Regulated

Notify Companies House of share redenomination within one monthTrader

s.627 Notice to registrar of reduction of capital in connection with redenomination Prosecution

Fail to give notice of capital reduction after redenominationDirector or Officer

Unlimited fine

s.628 Redenomination reserve Regulated

Transfer reduction amount to redenomination reserve when redenominating share capitalTrader

s.635 Copy of court order to be forwarded to the registrar Regulated

Send court order on variation of class rights to Companies House within 15 daysTrader

s.636 Notice of name or other designation of class of shares Regulated

Notify Companies House of new share class name within one monthTrader

s.637 Notice of particulars of variation of rights attached to shares Prosecution

Fail to notify Companies House of share‑rights variationDirector or Officer

Fine up to £1,000

s.638 Notice of new class of members Prosecution

Fail to notify Companies House of new class of membersDirector or Officer

Fine up to £1,000

s.639 Notice of name or other designation of class of members Regulated

Notify Companies House of new class member names within one monthTrader

s.640 Notice of particulars of variation of class rights Regulated

Notify Companies House of class rights variation within 1 monthTrader

s.643 Solvency statement Regulated

Make a solvency statement before reducing share capitalDirector or Officer

s.644 Registration of resolution and supporting documents Regulated

File documents with Companies House within 15 days of share capital reductionTrader

s.646 Creditors entitled to object to reduction Regulated

Other duties (1) — Crown / regulator

Court must settle list of creditors entitled to object to capital reductionTribunal / Court

s.648 Court order confirming reduction Regulated

Other duties (1) — Crown / regulator

Court must not confirm capital reduction unless creditors are satisfiedTribunal / Court

s.649 Registration of order and statement of capital Regulated

Register court order and statement of capital after reducing share capitalDirector or Officer

s.656 Public companies: duty of directors to call meeting on serious loss of capital Regulated

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

81 other sections in this Part — procedural and definitional

s.540 Shares

s.541 Nature of shares

s.542 Nominal value of shares

s.544 Transferability of shares

s.545 Companies having a share capital

s.546 Issued and allotted share capital

s.547 Called-up share capital

s.548 Equity share capital

s.550 Power of directors to allot shares etc: private company with only one class of shares

s.551 Power of directors to allot shares etc: authorisation by company

s.553 Permitted commission

s.556 Return of allotment by unlimited company allotting new class of shares

s.557 Offence of failure to make return

s.558 When shares are allotted

s.559 Provisions about allotment not applicable to shares taken on formation

s.560 Meaning of “equity securities” and related expressions

s.562 Communication of pre-emption offers to shareholders

s.564 Exception to pre-emption right: bonus shares

s.565 Exception to pre-emption right: issue for non-cash consideration

s.566 Exceptions to pre-emption right: employees' share schemes

s.566 Exception to pre-emption right: companies in financial difficulty

s.567 Exclusion of requirements by private companies

s.568 Exclusion of pre-emption right: articles conferring corresponding right

s.569 Disapplication of pre-emption rights: private company with only one class of shares

s.570 Disapplication of pre-emption rights: directors acting under general authorisation

s.571 Disapplication of pre-emption rights by special resolution

s.572 Liability for false statement in directors' statement

s.573 Disapplication of pre-emption rights: sale of treasury shares

s.574 References to holder of shares in relation to offer

s.575 Saving for other restrictions on offer or allotment

s.576 Saving for certain older pre-emption requirements

s.577 Provisions about pre-emption not applicable to shares taken on formation

s.579 Public companies: effect of irregular allotment where issue not fully subscribed

s.581 Provision for different amounts to be paid on shares

s.582 General rule as to means of payment

s.583 Meaning of payment in cash

s.584 Public companies: shares taken by subscribers of memorandum

s.588 Liability of subsequent holders of shares

s.589 Power of court to grant relief

s.590 Penalty for contravention of this Chapter

s.591 Enforceability of undertakings to do work etc

s.592 The appropriate rate of interest

s.594 Exception to valuation requirement: arrangement with another company

s.595 Exception to valuation requirement: merger or division

s.601 Agreement for transfer of non-cash asset: requirement of approval by members

s.603 Adaptation of provisions in relation to company re-registering as public

s.604 Agreement for transfer of non-cash asset: effect of contravention

s.605 Liability of subsequent holders of shares

s.606 Power of court to grant relief

s.607 Penalty for contravention of this Chapter

s.608 Enforceability of undertakings to do work etc

s.609 The appropriate rate of interest

s.611 Group reconstruction relief

s.612 Merger relief

s.613 Merger relief: meaning of 90% equity holding

s.614 Power to make further provision by regulations

s.615 Relief may be reflected in company's balance sheet

s.616 Interpretation of this Chapter

s.618 Sub-division or consolidation of shares

s.620 Reconversion of stock into shares

s.622 Redenomination of share capital

s.623 Calculation of new nominal values

s.624 Effect of redenomination

s.626 Reduction of capital in connection with redenomination

s.629 Classes of shares

s.630 Variation of class rights: companies having a share capital

s.631 Variation of class rights: companies without a share capital

s.632 Variation of class rights: saving for court's powers under other provisions

s.633 Right to object to variation: companies having a share capital

s.634 Right to object to variation: companies without a share capital

s.641 Circumstances in which a company may reduce its share capital

s.642 Reduction of capital supported by solvency statement

s.645 Application to court for order of confirmation

s.647 Offences in connection with list of creditors

s.650 Public company reducing capital below authorised minimum

s.651 Expedited procedure for re-registration as a private company

s.652 Liability of members following reduction of capital

s.653 Liability to creditor in case of omission from list of creditors

s.654 Treatment of reserve arising from reduction of capital

s.655 Shares no bar to damages against company

s.657 General power to make further provision by regulations

s.658 General rule against limited company acquiring its own shares Imprisonment

Acquire own shares unlawfullyDirector or Officer

s.662 Duty to cancel shares in public company held by or for the company Regulated

Cancel shares held by or for your public company within statutory time limitsTrader

s.663 Notice of cancellation of shares Prosecution

Fail to give notice of cancelled shares to Companies HouseDirector or Officer

Fine up to £1,000

s.667 Offence in case of failure to cancel shares or re-register Prosecution

Fail to cancel shares or re‑register as private companyDirector or Officer

Fine up to £1,000

s.686 Payment for redeemable shares Regulated

Pay for redeemable shares on redemptionTrader

s.687 Financing of redemption Regulated

Finance share redemption only from distributable profits or new issue proceedsTrader

s.689 Notice to registrar of redemption Regulated

Notify Companies House of share redemption within one monthTrader

s.691 Payment for purchase of own shares Regulated

Ensure shares are fully paid before purchase and pay on purchaseTrader

s.693 Authority for off-market purchase for the purposes of or pursuant to an employees' share scheme Regulated

Get shareholder approval before buying back shares for an employee share schemeTrader

s.694 Authority for off-market purchase Regulated

Obtain shareholder approval for off-market share buybacksTrader

s.696 Resolution authorising off-market purchase: disclosure of details of contract Regulated

Share contract details with shareholders before vote on off-market share buybackTrader

s.697 Variation of contract for off-market purchase Prosecution

Get shareholder approval for changes to off-market share buyback contractsTrader

Unlimited fine

s.700 Release of company's rights under contract for off-market purchase Regulated

Get shareholder approval before releasing off-market share purchase rightsTrader

s.701 Authority for market purchase Regulated

Get shareholder approval before buying back your own shares on the marketTrader

s.702 Copy of contract or memorandum to be available for inspection Prosecution

Keep share purchase contracts available for inspectionTrader

Unlimited fine

s.705 Payments apart from purchase price to be made out of distributable profits Regulated

Payments for share purchase rights must come from distributable profitsTrader

s.707 Return to registrar of purchase of own shares Regulated

File return to Companies House after buying back your own sharesTrader

s.708 Notice to registrar of cancellation of shares Regulated

Notify Companies House of share cancellation within 28 daysTrader

s.714 Directors' statement and auditor's report Regulated

Prepare directors' insolvency statement and auditor's report for capital paymentDirector or Officer

s.719 Public notice of proposed payment Regulated

Publish notice of proposed capital payment for share buyback and notify creditorsTrader

s.720 Directors' statement and auditor's report to be available for inspection Regulated

Make directors' statement and auditor's report available for inspection and notify Companies HouseTrader

s.720 Registration of resolution and supporting documents for purchase of own shares for the purposes of or pursuant to an employees' share scheme Prosecution

Fail to file required documents for employee share schemeDirector or Officer
Fail to register resolution and documents for employees' share scheme buybackDirector or Officer

Unlimited fine

s.722 Notice to registrar of court application or order Regulated

Notify Companies House of court application and deliver court orderTrader

s.724 Treasury shares Regulated

Record treasury shares in the company's register of membersTrader

s.726 Treasury shares: exercise of rights Regulated

Do not exercise rights or receive distributions on treasury sharesTrader

s.727 Treasury shares: disposal Regulated

Do not sell treasury shares to anyone else if you receive a takeover buy-out noticeTrader

s.728 Treasury shares: notice of disposal Regulated

Report treasury share disposals to Companies House within 28 daysTrader

s.730 Treasury shares: notice of cancellation Prosecution

Fail to file treasury share cancellation noticeDirector or Officer

Fine up to £1,000

s.733 The capital redemption reserve Regulated

Transfer amounts to capital redemption reserve when shares are redeemed or purchasedTrader

54 other sections in this Part — procedural and definitional

s.659 Exceptions to general rule

s.660 Treatment of shares held by nominee

s.661 Liability of others where nominee fails to make payment in respect of shares

s.664 Re-registration as private company in consequence of cancellation

s.665 Issue of certificate of incorporation on re-registration

s.666 Effect of failure to re-register

s.668 Application of provisions to company re-registering as public company

s.669 Transfer to reserve on acquisition of shares by public company or nominee

s.670 Public companies: general rule against lien or charge on own shares

s.671 Interests to be disregarded in determining whether company has beneficial interest

s.672 Residual interest under pension scheme or employees' share scheme

s.673 Employer's charges and other rights of recovery

s.674 Rights as personal representative or trustee

s.675 Meaning of “pension scheme”

s.676 Application of provisions to directors

s.677 Meaning of “financial assistance”

s.678 Assistance for acquisition of shares in public company

s.679 Assistance by public company for acquisition of shares in its private holding company

s.680 Prohibited financial assistance an offence

s.681 Unconditional exceptions

s.682 Conditional exceptions

s.683 Definitions for this Chapter

s.684 Power of limited company to issue redeemable shares

s.685 Terms and manner of redemption

s.688 Redeemed shares treated as cancelled

s.690 Power of limited company to purchase own shares

s.692 Financing of purchase of own shares

s.693 Authority for purchase of own shares

s.695 Resolution authorising off-market purchase: exercise of voting rights

s.698 Resolution authorising variation: exercise of voting rights

s.699 Resolution authorising variation: disclosure of details of variation

s.703 Enforcement of right to inspect copy or memorandum

s.704 No assignment of company's right to purchase own shares

s.706 Treatment of shares purchased

s.709 Power of private limited company to redeem or purchase own shares out of capital

s.710 The permissible capital payment

s.711 Available profits

s.712 Determination of available profits

s.713 Requirements for payment out of capital

s.715 Directors' statement: offence if no reasonable grounds for opinion

s.716 Payment to be approved by special resolution

s.717 Resolution authorising payment: exercise of voting rights

s.718 Resolution authorising payment: disclosure of directors' statement and auditor's report

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

s.721 Application to court to cancel resolution

s.723 Time when payment out of capital to be made or shares to be surrendered

s.725 Treasury shares: maximum holdings

s.729 Treasury shares: cancellation

s.731 Treasury shares: treatment of proceeds of sale

s.732 Treasury shares: offences

s.734 Accounting consequences of payment out of capital

s.735 Effect of company's failure to redeem or purchase

s.736 Meaning of “distributable profits”

s.737 General power to make further provision by regulations

s.741 Registration of allotment of debentures Prosecution

Fail to register allotment of debentures on timeDirector or Officer

Fine up to £1,000

s.743 Register of debenture holders Regulated

Keep register of debenture holders available for inspection and notify Companies House of locationTrader

s.744 Register of debenture holders: right to inspect and require copy Regulated

Keep register of debenture holders open for inspection and provide copies on requestTrader

s.745 Register of debenture holders: response to request for inspection or copy Regulated

Respond to requests to inspect the register of debenture holdersTrader

s.747 Register of debenture holders: offences in connection with request for or disclosure of information Imprisonment

Make false request for debenture register info or disclose it improperlyAny Person
Make false statement or improperly disclose information from debenture holders registerAny Person

s.749 Right of debenture holder to copy of deed Prosecution

Fail to provide trust deed copy to debenture holderDirector or Officer

Fine up to £1,000

11 other sections in this Part — procedural and definitional

s.738 Meaning of “debenture”

s.739 Perpetual debentures

s.740 Enforcement of contract to subscribe for debentures

s.742 Debentures to bearer (Scotland)

s.746 Register of debenture holders: refusal of inspection or default in providing copy

s.748 Time limit for claims arising from entry in register

s.750 Liability of trustees of debentures

s.751 Liability of trustees of debentures: saving for certain older provisions

s.752 Power to re-issue redeemed debentures

s.753 Deposit of debentures to secure advances

s.754 Priorities where debentures secured by floating charge

s.755 Prohibition of public offers by private company Prosecution

Do not offer shares or debentures to the public as a private companyTrader

Unlimited fine

s.761 Public company: requirement as to minimum share capital Regulated

Obtain a trading certificate before doing business as a public companyTrader

11 other sections in this Part — procedural and definitional

s.756 Meaning of “offer to the public”

s.757 Enforcement of prohibition: order restraining proposed contravention

s.758 Enforcement of prohibition: orders available to the court after contravention

s.759 Enforcement of prohibition: remedial order

s.760 Validity of allotment etc not affected

s.762 Procedure for obtaining certificate

s.763 The authorised minimum

s.764 Power to alter authorised minimum

s.765 Authorised minimum: application of initial requirement

s.766 Authorised minimum: application where shares denominated in different currencies etc

s.767 Consequences of doing business etc without a trading certificate

s.769 Duty of company as to issue of certificates etc on allotment Regulated

Issue share or debenture certificates within 2 months of allotmentTrader

s.770 Registration of transfer Regulated

Do not register share transfers without a proper instrumentTrader

s.771 Procedure on transfer being lodged Prosecution

Fail to register or refuse share transfer within 2 monthsDirector or Officer

Fine up to £1,000

s.772 Transfer of shares on application of transferor Regulated

Transfer shares when the seller asks you toTrader

s.776 Duty of company as to issue of certificates etc on transfer Regulated

Issue share or debenture certificates within two months of transferTrader

18 other sections in this Part — procedural and definitional

s.768 Share certificate to be evidence of title

s.773 Execution of share transfer by personal representative

s.774 Evidence of grant of probate etc

s.775 Certification of instrument of transfer

s.777 Issue of certificates etc: cases within the Stock Transfer Act 1982

s.778 Issue of certificates etc: allotment or transfer to financial institution

s.779 Prohibition on issue of new share warrants and effect of existing share warrants

s.780 Duty of company as to issue of certificates on surrender of share warrant

s.781 Offences in connection with share warrants (Scotland)

s.782 Issue of certificates etc: court order to make good default

s.783 Scope of this Chapter

s.784 Power to make regulations

s.785 Provision enabling procedures for evidencing and transferring title

s.786 Provision enabling or requiring arrangements to be adopted

s.787 Provision enabling or requiring arrangements to be adopted: order-making powers

s.788 Provision that may be included in regulations

s.789 Duty to consult

s.790 Resolutions to be forwarded to registrar

s.790 Duty to find out about persons with significant control Regulated

Identify people with significant control over your businessTrader

s.790 Company’s duty to give notices to persons with significant control Regulated

Send notice to persons with significant control within 14 daysTrader

s.790 Obtaining information from third parties Regulated

Ask third parties for information about a suspected person with significant controlTrader

s.790 Company’s duty to find out about persons ceasing to be PSCs Regulated

Send a notice to anyone who may have stopped being a PSCTrader

s.790 Company’s duty to notify failure to comply with notices Regulated

Notify Companies House of PSC notice non-compliance within 14 daysTrader

s.790 Company’s duty to notify of late compliance with notices Regulated

Notify Companies House when a person complies late with a PSC noticeTrader

s.790 Company’s duty to notify that it has given a restrictions notice Regulated

Notify Companies House within 14 days of issuing a restrictions noticeTrader

s.790 Company’s duty to notify that it has withdrawn a restrictions notice Regulated

Notify Companies House when you withdraw a restrictions noticeTrader

s.790 Company’s duty to notify that court has ended restrictions Regulated

Notify Companies House when court ends restrictions on a relevant interestTrader

s.790 Duty to supply information Duty to notify company on becoming PSC Prosecution

Notify the company if you become a Person with Significant Control (PSC)Responsible Person

Unlimited fine

s.790 Duty to notify company of ceasing to be a PSC Regulated

Notify the company if you are no longer a Person with Significant ControlAny Person

s.790 Duty to notify registrar of confirmed persons with significant control Regulated

Notify Companies House of confirmed persons with significant controlTrader

s.790 Duty to notify registrar of unconfirmed persons with significant control Prosecution

Notify Companies House of a potential Person with Significant ControlTrader

Unlimited fine

s.790 Duties to notify of changes in required particulars Regulated

Notify Companies House of changes to people with significant control within 14 daysTrader

s.790 Duty to notify of pre-incorporation changes in required particulars Regulated

Notify Companies House of pre-incorporation changes to proposed PSC detailsTrader

s.790 Duty to notify registrar when person ceases to have significant control Regulated

Notify Companies House when a person stops having significant controlTrader

s.790 Notification of someone not becoming person with significant control on incorporation Regulated

Notify Companies House if a named PSC did not become one on incorporationTrader

s.790 Duty to notify registrar if company has no persons with significant control Regulated

Notify Companies House when your company has no persons with significant controlTrader

s.790 Persons with significant control: offence of failure to notify Prosecution

Fail to notify persons with significant controlDirector or Officer

Fine up to £1,000

s.790 Information as to whether information has been delivered Prosecution

Fail to confirm delivery of required information to Companies HouseDirector or Officer

Fine up to £1,000

s.790 Registrable persons: duty to maintain verified identity status Regulated

Maintain your verified identity status with Companies HouseResponsible Person

s.790 Registrable relevant legal entities: duty to maintain registered officer whose identity is verified Prosecution

Maintain a verified registered officer for your entityTrader

Unlimited fine

s.790 Offence of failing to comply with sections 790LM to 790LR Prosecution

Fail to comply with PSC register and verification dutiesDirector or Officer
Fail to comply with sections 790LM‑790LRAny Person

Unlimited fine

43 other sections in this Part — procedural and definitional

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

s.803 Power of members to require company to act Regulated

Act on member requests to investigate share interestsTrader

s.804 Duty of company to comply with requirement Regulated

Comply with shareholder requests to investigate share interestsTrader

s.805 Report to members on outcome of investigation Regulated

Report investigation results to members and keep recordsTrader

s.807 Right to inspect and request copy of reports Prosecution

Refuse report inspection or fail to provide copy on requestDirector or Officer

Fine up to £1,000

s.808 Register of interests disclosed Regulated

Keep a register of information about interests in company sharesTrader

s.809 Register to be kept available for inspection Regulated

Keep your register of interests disclosed available for inspectionTrader

s.810 Associated index Regulated

Keep and maintain an index of disclosed interestsTrader

s.812 Court supervision of purpose for which rights may be exercised Regulated

Respond properly to requests to inspect the register of interests disclosedTrader

s.815 Entries not to be removed from register Regulated

Keep register of interests disclosed intact and restore wrongly deleted entriesDirector or Officer

s.817 Removal of entries from register: incorrect entry relating to third party Regulated

Remove incorrect third-party entries from the register of interestsTrader

s.818 Adjustment of entry relating to share acquisition agreement Regulated

Update register when a party leaves a share acquisition agreementTrader

s.819 Duty of company ceasing to be public company Regulated

Keep register of disclosed interests for 6 years after ceasing to be a public companyTrader

s.826 Information protected from wider disclosure Regulated

Protect exempted company information from disclosure in investigation reportsTrader

25 other sections in this Part — procedural and definitional

s.791 Companies to which this Part applies

s.792 Shares to which this Part applies

s.793 Notice by company requiring information about interests in its shares

s.794 Notice requiring information: order imposing restrictions on shares

s.795 Notice requiring information: offences

s.796 Notice requiring information: persons exempted from obligation to comply

s.797 Consequences of order imposing restrictions

s.798 Penalty for attempted evasion of restrictions

s.799 Relaxation of restrictions

s.800 Removal of restrictions

s.801 Order for sale of shares

s.802 Application of proceeds of sale under court order

s.806 Report to members: offences

s.811 Rights to inspect and require copy of entries

s.813 Register of interests disclosed: refusal of inspection or default in providing copy

s.814 Register of interests disclosed: offences in connection with request for or disclosure of information

s.816 Removal of entries from register: old entries

s.820 Interest in shares: general

s.821 Interest in shares: right to subscribe for shares

s.822 Interest in shares: family interests

s.823 Interest in shares: corporate interests

s.824 Interest in shares: agreement to acquire interests in a particular company

s.825 Extent of obligation in case of share acquisition agreement

s.827 Reckoning of periods for fulfilling obligations

s.828 Power to make further provision by regulations

s.830 Distributions to be made only out of profits available for the purpose Prosecution

Pay dividends only out of accumulated realised profitsTrader

Unlimited fine

s.831 Net asset restriction on distributions by public companies Regulated

Check net asset condition before making distributionsTrader

s.832 Distributions by investment companies out of accumulated revenue profits Regulated

Meet conditions before distributing accumulated revenue profits as an investment companyTrader

s.839 Requirements where initial accounts used Regulated

Prepare initial accounts that give a true and fair view for distribution decisionsTrader

s.849 Restriction on application of unrealised profits Regulated

Do not use unrealised profits to pay up shares or debenturesTrader

21 other sections in this Part — procedural and definitional

s.829 Meaning of “distribution”

s.833 Meaning of “investment company”

s.833 Distributions by insurance companies authorised under the Solvency 2 Directive

s.834 Investment company: condition as to holdings in other companies

s.835 Power to extend provisions relating to investment companies

s.836 Justification of distribution by reference to relevant accounts

s.837 Requirements where last annual accounts used

s.838 Requirements where interim accounts used

s.840 Successive distributions etc by reference to the same accounts

s.841 Realised losses and profits and revaluation of fixed assets

s.842 Determination of profit or loss in respect of asset where records incomplete

s.843 Realised profits and losses of long-term insurance business of certain insurance companies

s.844 Treatment of development costs

s.845 Distributions in kind: determination of amount

s.846 Distributions in kind: treatment of unrealised profits

s.847 Consequences of unlawful distribution

s.848 Saving for certain older provisions in articles

s.850 Treatment of certain older profits or losses

s.851 Application of rules of law restricting distributions

s.852 Saving for other restrictions on distributions

s.853 Minor definitions

s.853 Duty to deliver confirmation statements Regulated

File annual confirmation statement with Companies House within 14 daysTrader

s.853 Duty to confirm lawful purpose Regulated

Confirm future activities are lawful when filing confirmation statementTrader

s.853 Duty to notify a change in company's principal business activities Regulated

Notify Companies House of any change in your company's main business activitiesTrader

s.853 Duty to notify a change in registered office Regulated

Update your registered office address when filing a confirmation statementTrader

s.853 Duty to notify a change in registered email address Regulated

Update your registered email address when filing confirmation statementTrader

s.853 Duty to deliver statement of capital Regulated

File statement of capital with your confirmation statementTrader

s.853 Duty to notify trading status of shares Regulated

Notify Companies House of share trading status with confirmation statementTrader

s.853 Duty to deliver shareholder information: certain traded companies Regulated

Deliver shareholder information with confirmation statementTrader

s.853 Duty to deliver information about exemption from Part 21A Regulated

File an exemption statement with your confirmation statementTrader

s.853 Failure to deliver confirmation statement Prosecution

Fail to deliver confirmation statementDirector or Officer
Fail to file confirmation statement on timeDirector or Officer

Unlimited fine

14 other sections in this Part — procedural and definitional

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.854 Duty to deliver annual returns

s.855 Contents of annual return: general

s.855 Required particulars of directors and secretaries

s.856 Contents of annual return: information about shares and share capital

s.856 Contents of annual return: information about shareholders: non-traded companies

s.856 Contents of annual return: information about shareholders: certain traded companies

s.857 Contents of annual return: power to make further provision by regulations

s.858 Failure to deliver annual return

s.859 Application of provisions to shadow directors

s.859 Companies to keep copies of instruments creating and amending charges Regulated

Keep copies of charge instruments and make them available for inspectionTrader

s.859 Instruments creating charges to be available for inspection Regulated

Keep charge documents available for inspection and notify Companies House of locationTrader

s.862 Charges existing on property acquired Prosecution

Fail to register charge on acquired propertyDirector or Officer

Unlimited fine

s.875 Companies to keep copies of instruments creating charges Prosecution

Keep copies of all company charge documents available for inspectionTrader

Unlimited fine

s.877 Instruments creating charges and register of charges to be available for inspection Prosecution

Fail to make charge documents available for inspectionDirector or Officer

Fine up to £1,000

s.890 Copies of instruments creating charges to be kept by company Regulated

Keep copies of loan and mortgage documents for inspectionTrader

s.891 Company's register of charges Prosecution

Omit required entry in company's register of chargesDirector or Officer

Unlimited fine

45 other sections in this Part — procedural and definitional

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

s.860 Charges created by a company

s.861 Charges which have to be registered: supplementary

s.863 Charge in series of debentures

s.864 Additional registration requirement for commission etc in relation to debentures

s.865 Endorsement of certificate on debentures

s.866 Charges created in, or over property in, jurisdictions outside the United Kingdom

s.867 Charges created in, or over property in, another United Kingdom jurisdiction

s.868 Northern Ireland: registration of certain charges

s.869 Register of charges to be kept by registrar

s.870 The period allowed for registration

s.871 Registration of enforcement of security

s.872 Entries of satisfaction and release

s.873 Rectification of register of charges

s.874 Consequence of failure to register charges created by a company

s.876 Company's register of charges

s.878 Charges created by a company

s.879 Charges which have to be registered: supplementary

s.880 Duty to register charges existing on property acquired

s.881 Charge by way of ex facie absolute disposition, etc

s.882 Charge in series of debentures

s.883 Additional registration requirement for commission etc in relation to debentures

s.884 Charges on property outside United Kingdom

s.885 Register of charges to be kept by registrar

s.886 The period allowed for registration

s.887 Entries of satisfaction and relief

s.888 Rectification of register of charges

s.889 Charges void unless registered

s.892 Instruments creating charges and register of charges to be available for inspection

s.893 Power to make provision for effect of registration in special register

s.894 General power to make amendments to this Part

s.897 Statement to be circulated or made available Prosecution

Fail to circulate or make available statement for compromise or arrangementDirector or Officer

Unlimited fine

s.900 Powers of court to facilitate reconstruction or amalgamation Regulated

File copy of court order with Companies House within 7 daysTrader

s.901 Obligations of company with respect to articles etc Regulated

File court order and amended articles with Companies House and include order in new articlesTrader

5 other sections in this Part — procedural and definitional

s.895 Application of this Part

s.896 Court order for holding of meeting

s.898 Duty of directors and trustees to provide information

s.899 Court sanction for compromise or arrangement

s.899 Moratorium debts, etc

s.901 Statement to be circulated or made available Prosecution

Fail to provide explanatory statement for compromise/arrangement meetingDirector or Officer

Unlimited fine

s.901 Duty of directors and trustees to provide information Prosecution

Fail to give required notice to the companyDirector or Officer

Fine up to £1,000

s.901 Pension schemes Regulated

Notify pension authorities of proposed debt restructuring or arrangementsTrader

s.901 Powers of court to facilitate reconstruction or amalgamation Prosecution

Fail to send court order to registrar within 7 daysDirector or Officer

Fine up to £1,000

s.901 Obligations of company with respect to articles etc Prosecution

Fail to file amended articles with Companies House after court orderDirector or Officer

Fine up to £1,000

7 other sections in this Part — procedural and definitional

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 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

s.903 Relationship of this Part to Parts 26 and 26A Regulated

Other duties (1) — Crown / regulator

Courts must only approve mergers or divisions that meet specific requirementsTribunal / Court

s.907 Approval of members of merging companies Regulated

Obtain member approval for a company mergerDirector or Officer

s.910 Supplementary accounting statement (merger) Regulated

Prepare supplementary accounting statement for merger if recent accounts are too oldDirector or Officer

s.911 Report on material changes of assets of merging companies Regulated

Report material changes in assets or liabilities during a mergerDirector or Officer

s.912 Approval of articles of new transferee company (merger) Regulated

Obtain approval for a new company's articles during a mergerDirector or Officer

s.921 Publication of draft terms by registrar (division) Regulated

Submit draft division terms to Companies HouseDirector or Officer

s.923 Directors' explanatory report (division) Regulated

Prepare a directors' explanatory report for a company divisionDirector or Officer

s.925 Supplementary accounting statement (division) Regulated

Prepare supplementary accounting statement for division if annual accounts are outdatedDirector or Officer

43 other sections in this Part — procedural and definitional

s.902 Application of this Part

s.904 Mergers and merging companies

s.905 Draft terms of scheme (merger)

s.906 Publication of draft terms by registrar(merger)

s.906 Publication of draft terms on company website (merger)

s.908 Directors' explanatory report (merger)

s.909 Expert's report (merger)

s.911 Inspection of documents (merger)

s.911 Publication of documents on company website (merger)

s.913 Protection of holders of securities to which special rights attached (merger)

s.914 No allotment of shares to transferor company or its nominee (merger)

s.915 Circumstances in which certain particulars and reports not required (merger)

s.915 Other circumstances in which reports and inspection not required (merger)

s.916 Circumstances in which meeting of members of transferee company not required (merger)

s.917 Circumstances in which no meetings required (merger)

s.917 Other circumstances in which meeting of members of transferor company not required (merger)

s.918 Other circumstances in which meeting of members of transferee company not required (merger)

s.918 Agreement to dispense with reports etc (merger)

s.919 Divisions and companies involved in a division

s.920 Draft terms of scheme (division)

s.921 Publication of draft terms on company website (division)

s.922 Approval of members of companies involved in the division

s.924 Expert's report (division)

s.926 Inspection of documents (division)

s.926 Publication of documents on company website (division)

s.927 Report on material changes of assets of transferor company (division)

s.928 Approval of articles of new transferee company (division)

s.929 Protection of holders of securities to which special rights attached (division)

s.930 No allotment of shares to transferor company or its nominee (division)

s.931 Circumstances in which meeting of members of transferor company not required (division)

s.931 Other circumstances in which meeting of members of transferor company not required (division)

s.932 Circumstances in which meeting of members of transferee company not required (division)

s.933 Agreement to dispense with reports etc (division)

s.933 Certain requirements excluded where shareholders given proportional rights (division)

s.934 Power of court to exclude certain requirements (division)

s.935 Expert's report: valuation by another person

s.936 Experts and valuers: independence requirement

s.937 Experts and valuers: meaning of “associate”

s.938 Power of court to summon meeting of members or creditors of existing transferee company

s.939 Court to fix date for transfer of undertaking etc of transferor company

s.940 Liability of transferee companies for each other's defaults

s.940 Disregard of website failures beyond control of company

s.941 Meaning of “liabilities” and “property”

s.949 Offence of disclosure in contravention of section 948 Imprisonment

Disclose confidential information in breach of legal restrictionsAny Person
Disclose protected information unlawfullyAny Person

s.951 Hearings and appeals Regulated

Other duties (1) — Crown / regulator

The Panel must provide a review and appeal process for takeover decisionsStatutory regulator

s.963 Annual reports Regulated

Other duties (1) — Crown / regulator

The Panel on Takeovers and Mergers must publish an annual reportStatutory regulator

s.970 Communication of decisions Regulated

Notify the Takeover Panel of opting-in or opting-out resolutions within 15 daysTrader

s.980 Further provision about notices given under section 979 Imprisonment

Fail to send required notice or make false declaration under s.979Any Person

s.981 Effect of notice under section 979 Regulated

Complete compulsory acquisition of minority shares after giving noticeAny Person

s.982 Further provision about consideration held on trust under section 981(9) Regulated

Pay shareholder consideration into a separate interest-bearing accountTrader

s.984 Further provision about rights conferred by section 983 Regulated

Notify non-accepting shareholders of their buy-out rights following a takeover offerAny Person

s.986 Applications to the court Regulated

Notify shareholders and original recipients of court applicationsDirector or Officer

42 other sections in this Part — procedural and definitional

s.942 The Panel

s.943 Rules

s.944 Further provisions about rules

s.945 Rulings

s.946 Directions

s.947 Power to require documents and information

s.948 Restrictions on disclosure

s.950 Panel's duty of co-operation

s.952 Sanctions

s.953 Failure to comply with rules about bid documentation

s.954 Compensation

s.955 Enforcement by the court

s.956 No action for breach of statutory duty etc

s.957 Fees and charges

s.958 Levy

s.959 Recovery of fees, charges or levy

s.960 Panel as party to proceedings

s.961 Exemption from liability in damages

s.962 Privilege against self-incrimination

s.964 Amendments to Financial Services and Markets Act 2000

s.965 Power to extend to Isle of Man and Channel Islands

s.966 Opting in and opting out

s.967 Further provision about opting-in and opting-out resolutions

s.968 Effect on contractual restrictions

s.969 Power of offeror to require general meeting to be called

s.971 Interpretation of this Chapter

s.972 Transitory provision

s.973 Power to extend to Isle of Man and Channel Islands

s.974 Meaning of “takeover offer”

s.975 Shares already held by the offeror etc

s.976 Cases where offer treated as being on same terms

s.977 Shares to which an offer relates

s.978 Effect of impossibility etc of communicating or accepting offer

s.979 Right of offeror to buy out minority shareholder

s.983 Right of minority shareholder to be bought out by offeror

s.985 Effect of requirement under section 983

s.987 Joint offers

s.988 Associates

s.989 Convertible securities

s.990 Debentures carrying voting rights

s.991 Interpretation

s.992 Matters to be dealt with in directors' report

1 other section in this Part — procedural and definitional

s.993 Offence of fraudulent trading

s.998 Copy of order affecting company's constitution to be delivered to registrar Prosecution

Fail to deliver court order altering constitution to registrarDirector or Officer

Fine up to £1,000

s.999 Supplementary provisions where company's constitution altered Regulated

File amended articles with Companies House after court order alters constitutionTrader

4 other sections in this Part — procedural and definitional

s.994 Petition by company member

s.995 Petition by Secretary of State

s.996 Powers of the court under this Part

s.997 Application of general rule-making powers

s.1005 Circumstances in which application not to be made: other proceedings not concluded Prosecution

Apply for voluntary striking off while insolvency proceedings pendingDirector or Officer

Unlimited fine

s.1007 Copy of application to be given to new members, employees, etc Prosecution

Fail to give copy of striking-off application to new members/employeesDirector or Officer

Unlimited fine

s.1009 Circumstances in which application to be withdrawn Prosecution

Fail to withdraw company striking-off application after trigger eventDirector or Officer
Fail to withdraw striking‑off application when requiredDirector or Officer

Unlimited fine

s.1025 Requirements for administrative restoration Prosecution

Fail to meet requirements for administrative company restorationAny Person

Unlimited fine

s.1028 Effect of administrative restoration Regulated

Benefit from penalty exemption after administrative restorationAny Person

s.1028 Administrative restoration of company with share warrants Regulated

Restore share capital and file statement of capital after administrative restorationTrader

s.1032 Restoration by court of company with share warrants Regulated

Cancel share warrants and file updated capital details on court-ordered restorationTrader

s.1033 Company's name on restoration Prosecution

Fail to change company name or notify registrar after restorationDirector or Officer

Unlimited fine

30 other sections in this Part — procedural and definitional

s.1000 Power to strike off company not carrying on business or in operation

s.1001 Duty to act in case of company being wound up

s.1002 Supplementary provisions as to service of communication or notice

s.1002 Power to strike off company registered on false basis

s.1003 Striking off on application by company

s.1004 Circumstances in which application not to be made: activities of company

s.1006 Copy of application to be given to members, employees, etc

s.1008 Copy of application: provisions as to service of documents

s.1010 Withdrawal of application

s.1011 Meaning of “creditor”

s.1012 Property of dissolved company to be bona vacantia

s.1013 Crown disclaimer of property vesting as bona vacantia

s.1014 Effect of Crown disclaimer

s.1015 General effect of disclaimer

s.1016 Disclaimer of leaseholds

s.1017 Power of court to make vesting order

s.1018 Protection of persons holding under a lease

s.1019 Land subject to rentcharge

s.1020 General effect of disclaimer

s.1021 Power of court to make vesting order

s.1022 Protection of persons holding under a lease

s.1023 Liability for rentcharge on company's land after dissolution

s.1024 Application for administrative restoration to the register

s.1026 Application to be accompanied by statement of compliance

s.1027 Registrar's decision on application for administrative restoration

s.1029 Application to court for restoration to the register

s.1030 When application to the court may be made

s.1031 Decision on application for restoration by the court

s.1032 Effect of court order for restoration to the register

s.1034 Effect of restoration to the register where property has vested as bona vacantia

5 other sections in this Part — procedural and definitional

s.1035 Powers of Secretary of State to give directions to inspectors

s.1036 Resignation, removal and replacement of inspectors

s.1037 Power to obtain information from former inspectors etc

s.1038 Power to require production of documents

s.1039 Disqualification orders: consequential amendments

4 other sections in this Part — procedural and definitional

s.1040 Companies authorised to register under this Act

s.1041 Definition of “joint stock company”

s.1042 Power to make provision by regulations

s.1043 Unregistered companies

s.1056 Requirement to identify persons authorised to accept service of documents Regulated

Register a UK representative for your overseas companyTrader

17 other sections in this Part — procedural and definitional

s.1044 Overseas companies

s.1045 Company contracts and execution of documents by companies

s.1046 Duty to register particulars

s.1047 Registered name of overseas company

s.1048 Registration under alternative name

s.1048 Registered addresses of an overseas company

s.1048 Identity verification of directors

s.1049 Accounts and reports: general

s.1050 Accounts and reports: credit or financial institutions

s.1051 Trading disclosures

s.1052 Company charges

s.1053 Other returns etc

s.1054 Offences

s.1055 Disclosure of individual's residential address: protection from disclosure

s.1057 Registrar to whom returns, notices etc to be delivered

s.1058 Duty to give notice of ceasing to have registrable presence

s.1059 Application of provisions in case of relocation of branch

s.1062 The registrar's official seal Regulated

Other duties (1) — Crown / regulator

Companies House must use an official seal to authenticate documentsStatutory regulator

s.1062 Analysis of information for the purposes of crime prevention or detection Regulated

Other duties (1) — Crown / regulator

Companies House must analyze data to prevent and detect crimeStatutory regulator

s.1064 Public notice of issue of certificate of incorporation Regulated

Other duties (1) — Crown / regulator

Companies House must publish notice of new certificates of incorporationStatutory regulator

s.1081 Registrar’s objectives to promote integrity of registers etc Regulated

Other duties (1) — Crown / regulator

Registrar must ensure accuracy and integrity of company registersStatutory regulator

s.1092 Offence relating to provision of information Imprisonment

Fail to provide information required under s.1092AAny Person

s.1093 Registrar's notice to resolve inconsistency ... Prosecution

Fail to provide documents after registrar’s noticeDirector or Officer
Fail to resolve inconsistency in company records after registrar's noticeDirector or Officer

Unlimited fine

s.1094 Further provision about removal of material from the register Regulated

Other duties (1) — Crown / regulator

Secretary of State must create rules for removing material from the registerCrown / Minister / Government department

s.1097 Rectification of register: service addresses Prosecution

Use an invalid or non-compliant service addressAny Person

Fine up to £1,000

s.1098 Public notice of removal of certain material from the register Regulated

Other duties (1) — Crown / regulator

Companies House must publish notice when removing certain documentsStatutory regulator

s.1110 Disclosure: supplementary Regulated

Disclose HMRC information without authorisationAny Person
Unauthorised disclosure of HMRC revenue and customs informationAny Person

s.1112 False statements: aggravated offence Imprisonment

Submit false or misleading document to Companies HouseAny Person

90 other sections in this Part — procedural and definitional

s.1059 Scheme of this Part

s.1060 The registrar

s.1061 The registrar's functions

s.1063 Fees payable to registrar

s.1065 Right to certificate of incorporation

s.1066 Company's registered numbers

s.1067 Registered numbers of UK establishments of overseas company

s.1067 Delivery of documents: identity verification requirements etc

s.1067 Disqualification from delivering documents

s.1068 Registrar's requirements as to form, authentication and manner of delivery

s.1068 Registrar’s rules requiring documents to be delivered together

s.1069 Power to require delivery by electronic means

s.1070 Agreement for delivery by electronic means

s.1071 Document not delivered until received

s.1072 Requirements for proper delivery

s.1073 Power to accept documents not meeting requirements for proper delivery

s.1073 Power to reject documents for discrepancies

s.1074 Documents containing unnecessary material

s.1075 Informal correction of document

s.1076 Replacement of document not meeting requirements for proper delivery

s.1077 Public notice of receipt of certain documents

s.1078 Enhanced disclosure documents

s.1079 Effect of failure to give public notice

s.1079 Provision of information for publication on European e-Justice portal

s.1079 Duty to notify directors

s.1080 The register

s.1081 Annotation of the register

s.1082 Allocation of unique identifiers

s.1083 Preservation of original documents

s.1084 Records relating to companies that have been dissolved etc

s.1084 Recording of optional information on register

s.1085 Inspection of the register

s.1086 Right to copy of material on the register

s.1087 Material not available for public inspection

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.1088 Power to make regulations protecting material

s.1089 Form of application for inspection or copy

s.1090 Form and manner in which copies to be provided

s.1091 Certification of copies as accurate

s.1092 Issue of process for production of records kept by the registrar

s.1092 Power to require information

s.1092 Privilege against self-incrimination

s.1094 Removal of material from the register

s.1094 Power of court to make consequential orders following removal

s.1095 Rectification of register on application to registrar

s.1095 Rectification of register to resolve a discrepancy

s.1096 Rectification of the register under court order

s.1097 Powers of court on ordering removal of material from the register

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.1099 The registrar's index of company names

s.1100 Right to inspect index

s.1101 Power to amend enactments relating to bodies other than companies

s.1102 Application of language requirements

s.1103 Documents to be drawn up and delivered in English

s.1104 Documents relating to Welsh companies

s.1105 Documents that may be drawn up and delivered in other languages

s.1106 Voluntary filing of translations

s.1107 Certified translations

s.1108 Transliteration of names and addresses: permitted characters

s.1109 Transliteration of names and addresses: voluntary transliteration into Roman characters

s.1110 Transliteration of names and addresses: certification

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.1111 Registrar's requirements as to certification or verification

s.1112 False statements: basic offence

s.1112 False statements offences: national security etc defence

s.1113 Enforcement of company's filing obligations

s.1114 Application of provisions about documents and delivery

s.1115 Supplementary provisions relating to electronic communications

s.1116 Alternative to publication in the Gazette

s.1117 Registrar's rules

s.1118 Payments into the Consolidated Fund

s.1119 Contracting out of registrar's functions

s.1120 Application of this Part to overseas companies

14 other sections in this Part — procedural and definitional

s.1121 Liability of officer in default

s.1122 Liability of company as officer in default

s.1123 Application to bodies other than companies

s.1124 Amendments of the Companies Act 1985

s.1125 Meaning of “daily default fine”

s.1126 Consents required for certain prosecutions

s.1127 Summary proceedings: venue

s.1128 Summary proceedings: time limit for proceedings

s.1129 Legal professional privilege

s.1130 Proceedings against unincorporated bodies

s.1131 Imprisonment on summary conviction in England and Wales: transitory provision

s.1132 Production and inspection of documents where offence suspected

s.1132 Power to make provision for financial penalties

s.1133 Transitional provision

s.1135 Form of company records Prosecution

Fail to keep company records in required formDirector or Officer

Fine up to £1,000

s.1138 Duty to take precautions against falsification Prosecution

Fail to prevent falsification of company recordsDirector or Officer

Fine up to £1,000

s.1144 Sending or supplying documents or information Regulated

Follow prescribed methods for sending company documentsTrader

s.1145 Right to hard copy version Regulated

Provide hard copy documents on request within 21 days free of chargeTrader

s.1150 Valuation by qualified independent person Regulated

Appoint a qualified independent valuer for non‑cash share considerationTrader

19 other sections in this Part — procedural and definitional

s.1134 Meaning of “company records”

s.1136 Regulations about where certain company records to be kept available for inspection

s.1137 Regulations about inspection of records and provision of copies

s.1139 Service of documents on company

s.1140 Service of documents on directors, secretaries and others

s.1141 Service addresses

s.1142 Requirement to give service address

s.1143 The company communications provisions

s.1146 Requirement of authentication

s.1147 Deemed delivery of documents and information

s.1148 Interpretation of company communications provisions

s.1149 Application of valuation requirements

s.1151 The independence requirement

s.1152 Meaning of “associate”

s.1153 Valuer entitled to full disclosure

s.1154 Duty to notify registrar of certain appointments etc

s.1155 Offence of failure to give notice

s.1156 Meaning of “the court”

s.1157 Power of court to grant relief in certain cases

19 other sections in this Part — procedural and definitional

s.1158 Meaning of “UK-registered company”

s.1159 Meaning of “subsidiary” etc

s.1160 Meaning of “subsidiary” etc: power to amend

s.1161 Meaning of “undertaking” and related expressions

s.1162 Parent and subsidiary undertakings

s.1163 “Non-cash asset”

s.1164 Meaning of “banking company” and “banking group”

s.1165 Meaning of “insurance company” and related expressions

s.1166 “Employees' share scheme”

s.1167 Meaning of “prescribed”

s.1168 Hard copy and electronic form and related expressions

s.1169 Dormant companies

s.1170 Meaning of “

s.1170 Receiver or manager and certain related references

s.1170 Meaning of “contributory”

s.1171 The former Companies Acts

s.1172 References to requirements of this Act

s.1173 Minor definitions: general

s.1174 Index of defined expressions

7 other sections in this Part — procedural and definitional

s.1175 Removal of special provisions about accounts and audit of charitable companies

s.1176 Power of Secretary of State to bring civil proceedings on company's behalf

s.1177 Repeal of certain provisions about company directors

s.1178 Repeal of requirement that certain companies publish periodical statement

s.1179 Repeal of requirement that Secretary of State prepare annual report

s.1180 Repeal of certain provisions about company charges

s.1181 Access to constitutional documents of RTE and RTM companies

10 other sections in this Part — procedural and definitional

s.1182 Persons subject to foreign restrictions

s.1183 Meaning of “the court” and “UK company”

s.1184 Disqualification of persons subject to foreign restrictions

s.1185 Disqualification regulations: supplementary

s.1186 Offence of breach of disqualification

s.1187 Personal liability for debts of company

s.1188 Statements from persons subject to foreign restrictions

s.1189 Statements from persons disqualified

s.1190 Statements: whether to be made public

s.1191 Offences

s.1198 Name that a company has been required to change Regulated

Do not trade under the old name after being ordered to change itTrader

s.1198 Name that another company has been required to change Regulated

Don’t use a company name that another firm was ordered to changeTrader

19 other sections in this Part — procedural and definitional

s.1192 Application of this Chapter

s.1193 Name suggesting connection with government or public authority

s.1194 Other sensitive words or expressions

s.1195 Requirement to seek comments of government department or other relevant body

s.1196 Withdrawal of Secretary of State's approval

s.1196 Names suggesting connection with foreign governments etc

s.1197 Name containing inappropriate indication of company type or legal form

s.1198 Name giving misleading indication of activities

s.1199 Savings for existing lawful business names

s.1199 Exceptions based on national security etc

s.1200 Application of this Chapter

s.1201 Information required to be disclosed

s.1202 Disclosure required: business documents etc

s.1203 Exemption for large partnerships if certain conditions met

s.1204 Disclosure required: business premises

s.1205 Criminal consequences of failure to make required disclosure

s.1206 Civil consequences of failure to make required disclosure

s.1207 Application of general provisions about offences

s.1208 Interpretation

s.1213 Effect of ineligibility Regulated

Do not act as statutory auditor if ineligible; resign and notify if you become ineligibleAny Person

s.1214 Independence requirement Regulated

Ensure auditor independence by preventing conflicts of interestAny Person

s.1215 Effect of lack of independence Regulated

Resign and notify if you lose independence as statutory auditorAny Person

s.1223 Notification of matters relevant to approved third country competent authorities Regulated

Other duties (1) — Crown / regulator

Recognised supervisory bodies must notify the Secretary of State about third country auditor eligibility and suspected contraventionsStatutory regulator

s.1231 Reports by the Independent Supervisor Regulated

Other duties (1) — Crown / regulator

Independent Supervisor must report annually on its functionsStatutory regulator

s.1235 Effect of suspension notices Regulated

Stop acting as a statutory auditor if you receive a suspension noticeAny Person

s.1248 Secretary of State's power to require second audit of a company Regulated

Comply with the Secretary of State's direction for a second auditTrader

s.1253 Restriction on transfer of audit working papers to third countries Prosecution

Restrict transfer of audit papers to third countriesAny Person

Unlimited fine

s.1253 Publication of working arrangements Regulated

Other duties (1) — Crown / regulator

Secretary of State must publish international audit agreementsCrown / Minister / Government department

73 other sections in this Part — procedural and definitional

s.1209 Main purposes of Part

s.1210 Meaning of “statutory auditor” etc

s.1211 Eligibility for appointment as a statutory auditor: overview

s.1212 Individuals and firms: eligibility for appointment as a statutory auditor

s.1216 Effect of appointment of a partnership

s.1217 Supervisory bodies

s.1218 Exemption from liability for damages

s.1219 Appropriate qualifications

s.1220 Qualifying bodies and recognised professional qualifications

s.1221 Approval of third country qualifications

s.1222 Eligibility of individuals retaining only 1967 Act authorisation

s.1223 Matters to be notified to the Secretary of State

s.1223 Matters to be notified to the competent authority

s.1224 The Secretary of State's power to call for information

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 Enforcement: general

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.1226 Auditors General: eligibility for appointment as a statutory auditor

s.1227 Individuals responsible for audit work on behalf of Auditors General

s.1228 Appointment of the Independent Supervisor

s.1229 Supervision of Auditors General by the Independent Supervisor

s.1230 Duties of Auditors General in relation to supervision arrangements

s.1232 Matters to be notified to the Independent Supervisor

s.1233 The Independent Supervisor's power to call for information

s.1234 Suspension notices

s.1236 Compliance orders

s.1237 Proceedings involving the Independent Supervisor

s.1238 Grants to the Independent Supervisor

s.1239 The register of auditors

s.1240 Information to be made available to public

s.1240 Power to approve third countries as equivalent or transitional third countries

s.1240 Power to approve third country competent authorities

s.1241 Meaning of “registered third country auditor” and “ UK-traded third country company ”

s.1242 Duties of registered third country auditors

s.1243 Matters to be notified to the Secretary of State

s.1244 The Secretary of State's power to call for information

s.1245 Compliance orders

s.1246 Removal of third country auditors from the register of auditors

s.1247 Grants to bodies concerned with arrangements under Schedule 12

s.1249 Supplementary provision about second audits

s.1250 Misleading, false and deceptive statements

s.1251 Fees

s.1251 Duty of the Secretary of State to report on inspections

s.1252 Delegation of the Secretary of State's functions

s.1253 Delegation of functions to an existing body

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

s.1254 Directions to comply with international obligations

s.1255 Offences by bodies corporate, partnerships and unincorporated associations

s.1256 Time limits for prosecution of offences

s.1257 Jurisdiction and procedure in respect of offences

s.1258 Service of notices

s.1259 Documents in electronic form

s.1260 Meaning of “associate”

s.1261 Minor definitions

s.1262 Index of defined expressions

s.1263 Power to make provision in consequence of changes affecting accountancy bodies

s.1264 Consequential amendments

9 other sections in this Part — procedural and definitional

s.1265 The transparency obligations directive

s.1266 Transparency rules

s.1267 Competent authority's power to call for information

s.1268 Powers exercisable in case of infringement of transparency obligation

s.1269 Corporate governance rules

s.1270 Liability for false or misleading statements in certain publications

s.1271 Exercise of powers where UK is host member State

s.1272 Transparency obligations and related matters: minor and consequential amendments

s.1273 Corporate governance regulations

10 other sections in this Part — procedural and definitional

s.1274 Grants to bodies concerned with actuarial standards etc

s.1275 Levy to pay expenses of bodies concerned with actuarial standards etc

s.1276 Application of provisions to Scotland and Northern Ireland

s.1277 Power to require information about exercise of voting rights

s.1278 Institutions to which information provisions apply

s.1279 Shares to which information provisions apply

s.1280 Obligations with respect to provision of information

s.1281 Disclosure of information under the Enterprise Act 2002

s.1282 Payment of expenses of winding up

s.1283 Amendment of memorandum or articles of commonhold association

4 other sections in this Part — procedural and definitional

s.1284 Extension of Companies Acts to Northern Ireland

s.1285 Extension of GB enactments relating to UK Societas

s.1286 Extension of GB enactments relating to certain other forms of business organisation

s.1287 Extension of enactments relating to business names

11 other sections in this Part — procedural and definitional

s.1288 Regulations and orders: statutory instrument

s.1289 Regulations and orders: negative resolution procedure

s.1290 Regulations and orders: affirmative resolution procedure

s.1291 Regulations and orders: approval after being made

s.1292 Regulations and orders: supplementary

s.1292 “Bank of England”

s.1293 Meaning of “enactment”

s.1294 Power to make consequential amendments etc

s.1295 Repeals

s.1296 Power to make transitional provision and savings

s.1297 Continuity of the law

3 other sections in this Part — procedural and definitional

s.1298 Short title

s.1299 Extent

s.1300 Commencement

s.sch001b (1) This paragraph applies if— (a) a notice under section... Regulated

Consider third-party rights before issuing a restrictions noticeTrader

s.sch001b A company that issues a person with a restrictions notice... Regulated

Withdraw restrictions notice when conditions are metTrader

s.sch001b (1) A person to whom a notice under section 790D,... Prosecution

Fail to comply with a notice about people with significant controlDirector or Officer

Unlimited fine

s.sch001b (1) A person commits an offence if the person fails,... Prosecution

Fail to comply with PSC register dutiesAny Person

Unlimited fine

s.sch001b (1) A person commits an offence if, in purported compliance... Prosecution

Submit false or misleading information to Companies HouseDirector or Officer

Unlimited fine

s.sch001b (1) A person commits an offence if, in purported compliance... Prosecution

Make false statement in response to PSC noticeAny Person

Unlimited fine

s.sch001b (1) A person commits an offence if the person does... Regulated

Breach of restrictions on sharesAny Person

s.sch001b If shares in a company are issued in contravention of... Regulated

Issue shares in breach of restrictions noticeDirector or Officer

s.sch001b (1) A person guilty of an offence under paragraph 5... Prosecution

Breach of share issue or director disqualification restrictionsAny Person

Unlimited fine

s.sch001c Any rules that make provision to protect the interests of... Regulated

Other duties (1) — Crown / regulator

Rules protecting security holders must not hinder takeover bidsStatutory regulator

s.sch001c (1) Rules must ensure that a decision to make a... Regulated

Inform employees or their representatives about a takeover bidDirector or Officer

s.sch001c (1) Rules must ensure that an offeror must draw up... Regulated

Prepare and publish a takeover offer document with full detailsDirector or Officer

s.sch001c (1) Rules must ensure that, subject to any provision made... Regulated

Set a fair acceptance period for takeover bidsAny Person

s.sch001c Rules must ensure that a takeover bid must be made... Regulated

Other duties (1) — Crown / regulator

Takeover rules must require public disclosure of bidsStatutory regulator

s.sch001c Rules must ensure that all information and documents required by... Regulated

Disclose takeover documents promptly to securities holders and employeesTrader

s.sch001c (1) Rules must ensure that, during the relevant period, the... Regulated

Obtain shareholder approval before frustrating a takeover bidDirector or Officer

s.sch001c (1) Rules must ensure that the board of directors of... Regulated

Publish board opinion on takeover bid and share with employeesDirector or Officer

s.sch001c Rules must make provision governing the conduct of takeover bids... Regulated

Other duties (1) — Crown / regulator

Takeover Panel must make rules covering key takeover bid aspectsStatutory regulator

s.sch001c The board of directors of an offeree company must act... Regulated

Board must act in company's interest and let shareholders decide on takeover bidDirector or Officer

s.sch001c False markets must not be created in the securities of—... Regulated

Do not create false markets in securities during a takeoverAny Person

s.sch001c An offeror must announce a takeover bid only after— Regulated

Ensure ability to pay before announcing a takeover bidAny Person

s.sch001c An offeree company must not be hindered in the conduct... Regulated

Do not hinder your company's affairs unreasonably during a takeover bidTrader

s.sch001c (1) Rules must ensure that a person (“P”) is required... Regulated

Make a mandatory takeover bid when you acquire control of a companyAny Person

s.sch001c (1) For the purposes of paragraph 7, “the equitable price”... Regulated

Other duties (1) — Crown / regulator

Offer equitable price in mandatory takeover bids and increase if higher price paidStatutory regulator

s.sch001c (1) Rules must ensure that the offeror may offer by... Regulated

Offer cash as alternative in mandatory takeover bidsAny Person

s.sch003 (1) In subsection (3) of section 444 of the Companies... Prosecution

Fail to provide share interest information on requestAny Person

Unlimited fine

s.sch003 (1) In section 448(7) of the Companies Act 1985 (obstruction... Prosecution

Obstruct a Companies Act search warrantAny Person

Unlimited fine

s.sch003 (1) Section 449 of the Companies Act 1985 (wrongful disclosure... Imprisonment

Wrongful disclosure of company investigation informationAny Person

s.sch003 (1) For subsection (3) of section 450 of the Companies... Prosecution

Destroy or falsify company documentsAny Person

Unlimited fine

s.sch003 (1) For subsection (2) of section 451 of the Companies... Prosecution

Provide false information to investigatorsAny Person

Unlimited fine

s.sch003 (1) In subsection (1) of section 455 of the Companies... Prosecution

Attempt to evade company restrictionsDirector or Officer

Unlimited fine

s.sch005 (1) A document or information authorised or required to be... Regulated

Make website documents readable and retainableTrader

s.sch005 (1) The company must notify the intended recipient of— Regulated

Notify intended recipients when supplying documents on a websiteTrader

s.sch005 (1) The company must make the document or information available... Regulated

Keep documents available on website for the required periodTrader

s.sch005 (1) A document or information in hard copy form must... Regulated

Send hard copy documents by hand or post to the correct addressAny Person

s.sch010 The body must have rules and practices designed to ensure... Regulated

Other duties (1) — Crown / regulator

Recognised supervisory body must ensure statutory auditors undertake continuing educationStatutory regulator

s.sch010 (1) The body must— (a) have adequate arrangements for enabling... Regulated

Other duties (1) — Crown / regulator

Supervisory body must have adequate arrangements for monitoring statutory auditsStatutory regulator

s.sch010 The rules and practices of the body relating to— Regulated

Other duties (1) — Crown / regulator

Supervisory body must ensure fair rules with appeal rightsStatutory regulator

s.sch010 (1) The body must have effective arrangements for the investigation... Regulated

Other duties (1) — Crown / regulator

Supervisory body must have effective complaint investigation arrangementsStatutory regulator

s.sch010 (1) The body must have rules and practices designed to... Regulated

Other duties (1) — Crown / regulator

Recognised supervisory bodies must maintain enforcement and investigation rulesStatutory regulator

s.sch010 (1) The body must have adequate rules and practices designed... Regulated

Other duties (1) — Crown / regulator

Maintain rules for audit working paper transfers to third countriesStatutory regulator

s.sch010 (1) The body must have adequate rules or arrangements designed... Regulated

Other duties (1) — Crown / regulator

Put adequate arrangements in place to cover audit claimsStatutory regulator

s.sch010 The body (“B”) must have rules providing that— Regulated

Supervisory body must have rules allowing competent authority to apply themAny Person

s.sch010 The body must consult with the competent authority and with... Regulated

Other duties (1) — Crown / regulator

Recognised supervisory bodies must consult before changing rulesStatutory regulator

s.sch010 (1) The body must have rules to the effect that... Regulated

Other duties (1) — Crown / regulator

Recognised supervisory body must set auditor qualification rulesStatutory regulator

s.sch010 (1) The body must have adequate rules and practices designed... Regulated

Other duties (1) — Crown / regulator

Recognised supervisory bodies must ensure statutory auditors are fit and properStatutory regulator

s.sch011 (1) Periods of theoretical instruction in the fields of finance,... Regulated

Apply deductions for theoretical instruction towards professional experience correctlyAny Person

304 other schedules

s.007 Parent and subsidiary undertakings: supplementary provisions

s.012 Arrangements in which registered third country auditors are required to participate

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 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 (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 (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 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 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 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 (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 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 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 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.sch003 (1) Section 453A of the Companies Act 1985 (obstruction of...

s.sch004 Documents and information sent or supplied to a company

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 Communications by a company

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

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 (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 (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.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 the...

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 a...

s.sch011a A disclosure for the purpose of enabling or assisting the...

s.sch011a A disclosure for the purpose of enabling or assisting—

s.sch011a A disclosure for the purpose of enabling or assisting the...

s.sch011a A disclosure for the purpose of enabling or assisting organs...

s.sch011a A disclosure for the purpose of enabling or assisting the...

s.sch011a The Bank of England.

s.sch011a Specified persons, descriptions, disclosures for the purposes of section 1224A

s.sch011a A disclosure with a view to the institution of, or...

s.sch011a A disclosure for the purpose of enabling or assisting an...

s.sch011a A disclosure for the purpose of enabling or assisting the...

s.sch011a A disclosure by the Gambling Commission to the Comptroller and...

s.sch011a A disclosure for the purposes of enabling or assisting a...

s.sch011a A disclosure for the purpose of enabling or assisting an...

s.sch011a The Financial Services Authority.

s.sch011a A disclosure for the purpose of enabling or assisting an...

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

s.sch011a A disclosure for the purpose of enabling or assisting a...

s.sch011a The Commissioners for Her Majesty's Revenue and Customs.

s.sch011a A disclosure for the purpose of enabling or assisting a...

s.sch011a A disclosure for the purpose of making available to an...

s.sch011a A disclosure for the purpose of making available to the...

s.sch011a A disclosure for the purpose of enabling or assisting an...

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 an...

s.sch011a A disclosure for the purpose of enabling or assisting the...

s.sch011a A disclosure with a view to the institution of, or...

s.sch011a A disclosure for the purpose of enabling or assisting a...

s.sch011a The Lord Advocate.

s.sch011a A disclosure with a view to the institution of, or...

s.sch011a A disclosure for the purposes of proceedings before the Financial...

s.sch011a A disclosure for the purposes of proceedings before a tribunal...

s.sch011a A disclosure for the purpose of enabling or assisting a...

s.sch011a A disclosure with a view to the institution of, or...

s.sch011a A disclosure for the purpose of the provision of a...

s.sch011a A disclosure in pursuance of any assimilated obligation .

s.sch011a A disclosure is made in accordance with this Part of...

s.sch011a The Director of Public Prosecutions.

s.sch011a A disclosure is made in accordance with this Part of...

s.sch011a The Director of Public Prosecutions for Northern Ireland.

s.sch012 (1) The arrangements referred to in section 1242(1)(a) are appropriate...

s.sch012 (1) The arrangements referred to in section 1242(1)(b) are appropriate...

s.sch012 (1) This paragraph applies for the purposes of—

s.sch012 (1) The registered third country auditor must pay any of...

s.sch012 Arrangements may qualify as arrangements within either of paragraphs 1...

s.sch012 (1) If there exist two or more sets of arrangements...

s.sch013 (1) This Schedule has effect in relation to a body...

s.sch013 (1) The body must, at least once in each calendar...

s.sch013 (1) The transfer of a function to a body designated...

s.sch013 Where a delegation order is revoked, the Secretary of State...

s.sch013 (1) This paragraph applies where the body is an unincorporated...

s.sch013 The body is not to be regarded as acting on...

s.sch013 (1) The body is to be known by such name...

s.sch013 (1) The body must pay to its chairman and members...

s.sch013 (1) The delegation order may contain such provision as the...

s.sch013 (1) The body may retain fees payable to it.

s.sch013 (1) Regulations or an order made by the body in...

s.sch013 (1) Immediately after an instrument is made it must be...

s.sch013 (1) The production of a printed copy of an instrument...

s.sch014 (1) Section 16 of the Companies (Audit, Investigations and Community...

s.sch015 Transparency obligations and related matters: minor and consequential amendments

s.sch015 Part 6 of the Financial Services and Markets Act 2000...

s.sch015 (1) Section 102A (meaning of “securities” etc) is amended as...

s.sch015 (1) Section 103(1) (interpretation of Part 6) is amended as...

s.sch015 In section 429(2) (Parliamentary control of statutory instruments: affirmative procedure)...

s.sch015 Chapter 2 of Part 1 of the Companies (Audit, Investigations...

s.sch015 (1) Section 14 (supervision of periodic accounts and reports of...

s.sch015 (1) Section 15 (application of certain company law provisions to...

s.sch015 In section 73 (general duty of competent authority), after subsection...

s.sch015 In section 73A (Part 6 Rules), after subsection (5) insert—...

s.sch015 For the cross-heading before section 90 substitute “ Compensation for...

s.sch015 For the heading to section 90 substitute “ Compensation for...

s.sch015 (1) Section 91 (penalties for breach of Part 6 rules)...

s.sch015 In section 96B (persons discharging managerial responsibilities and connected persons)—...

s.sch015 In section 97(1) (appointment by the competent authority of persons...

s.sch015 In section 99 (fees) after subsection (1B) insert—

Companies Act 2006

Does it bind you?

Other Acts binding the same actors

What it requires

General introductory provisions

Company formation

A company's constitution

A company's capacity and related matters

A company's name

A company's registered office and email address

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

A company's members

Exercise of members' rights

A company's directors

Derivative claims and proceedings by members

Company secretaries

Resolutions and meetings

Control of political donations and expenditure

Accounts and reports

Audit

A company's share capital

Acquisition by limited company of its own shares

Debentures

Private and public companies

Certification and transfer of securities

Information about people with significant control

Information about interests in a company's shares

Distributions

Annual confirmation of accuracy of information on register

Company charges

Arrangements and reconstructions: general

Arrangements and reconstructions: companies in financial difficulty

Mergers and divisions of public companies

Takeovers etc

Fraudulent trading

Protection of members against unfair prejudice

Dissolution and restoration to the register

Company investigations: amendments

UK companies not formed under companies legislation

Overseas companies

The registrar of companies

Offences under the Companies Acts and financial penalties

Companies: supplementary provisions

Companies: interpretation

Companies: minor amendments

Company directors: foreign disqualification etc

Business names

Statutory Auditors

Transparency obligations and related matters

Miscellaneous provisions

Northern Ireland

General supplementary provisions

Final provisions

Schedules

Help complying

File your first Self Assessment tax return

Buy an existing business

Stop your sole trader business

Explore business rescue and insolvency options

Respond to a Corporation Tax penalty or enquiry

Understanding VAT from scratch

Approvals and registrations you need before trading

Business planning checklist

Change from sole trader to limited company

Check your business name is available

Close a solvent company using Members' Voluntary Liquidation

Conduct business research

File your company accounts with Companies House

Keep business records after closing

Connected legislation