UK Statutory Instrument
2009
United Kingdom
Overseas Companies Regulations 2009
At a glance
Enforced by
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 111 other Schedules — structural / supplementary
The credit reference agency has delivered to the registrar a...
(1) In this Schedule— “processor” means any person who provides...
The specified public authority has delivered to the registrar a...
Subject to paragraph 4, the specified public authority (“ the...
Paragraph 3 does not apply where the specified public authority...
Paragraphs 6 to 10 set out the conditions specified for...
(1) The credit reference agency— (a) is carrying on in...
The credit reference agency has delivered to the registrar a...
The credit reference agency has delivered to the registrar a...
The credit reference agency has delivered to the registrar a...
Introductory
Application by the individual concerned
Application by company
Supplementary provisions relating to applications
Appeals
Duration of favourable decision on application
Revocation of favourable decision on application
Subject to the following provisions of this Schedule—
Preliminary
Accounting principles
Accounting policies must be applied consistently within the same accounts...
All income and charges relating to the financial year to...
In determining the aggregate amount of any item, the amount...
Any information required in the case of any company by...
The accounting policies adopted by the company in determining the...
It must be stated whether the accounts have been prepared...
The company must include in the statement of accounting policies—...
(1) The company must provide information which is relevant to...
(1) The company's directors must use the same line items...
In this Schedule the expression “line item” has the same...
Where the company's directors consider it appropriate, the balance sheet...
(1) Items that are not of a similar nature or...
(1) Where the nature of the company's business requires it,...
(1) Subject to sub-paragraph (2), the directors may exclude an...
(1) For every item shown in the balance sheet or...
Amounts in respect of items representing assets or income may...
The company's directors must, in determining how amounts are presented...
General rules
Associated undertakings
(1) The interest of an undertaking in an associated undertaking,...
The consolidated balance sheet and profit and loss account must...
(1) Where assets and liabilities to be included in the...
Amounts that in the particular context of any provision of...
Elimination of group transactions
(1) The following provisions apply where an undertaking becomes a...
(1) An acquisition must be accounted for—
Minority interests
Joint ventures
Subject to the following provisions of this Schedule—
(1) The amounts to be included in respect of all...
(1) The institution is presumed to be carrying on business...
Accounting policies must be applied consistently within the same accounts...
All income and charges relating to the financial year to...
In determining the aggregate amount of any item, the amount...
Any information required in the case of any institution by...
The accounting policies adopted by the institution in determining the...
It must be stated whether the accounts have been prepared...
The institution must include in the statement of accounting policies—...
(1) The institution must provide information which is relevant to...
(1) The institution's directors must use the same line items...
In this Schedule the expression “line item” has the same...
Where the institution's directors consider it appropriate, the balance sheet...
(1) Items that are not of a similar nature or...
(1) Where the nature of the institution's business requires it,...
(1) Subject to sub-paragraph (2), the directors may exclude an...
(1) For every item shown in the balance sheet or...
Amounts in respect of items representing assets or income may...
The institution's directors must, in determining how amounts are presented...
General rules
Associated undertakings
(1) The interest of an undertaking in an associated undertaking,...
The consolidated balance sheet and profit and loss account must...
(1) Where assets and liabilities to be included in the...
Amounts that in the particular context of any provision of...
Elimination of group transactions
(1) The following provisions apply where an undertaking becomes a...
(1) An acquisition must be accounted for—
Minority interests
Joint ventures
Interpretation
(1) The following particulars about the company, as they appeared...
(1) The following particulars about the place of business, as...
(1) The certified copy of the company's constitution delivered under...
Duty to deliver transitional return
Company with existing unregistered branch or place of business
Alteration to registered particulars
Alteration in company's constitution
Alteration as regards filing of certified copy of constitution
Existing registered residential address treated as service address
Residential addresses: protection from disclosure
Registration of returns and documents delivered before 1st October 2009
In determining under regulation 27 whether to put a director...
Continuation of protection afforded by confidentiality orders under the 1985 Act
Effect of pending application for confidentiality order
Companies required to prepare and disclose accounts under parent law
Companies not required to prepare and disclose accounts under parent law
Institutions required to prepare accounts under parent law
Institutions not require to prepare accounts under parent law
Return in case of winding up
Returns to be made by liquidator
Return in case of insolvency proceedings
Company with existing registered branch
Notice of appointment of judicial factor
Saving for provisions as to form or manner in which documents to be delivered
(1) The following particulars about the company, as they appeared...
(1) The following particulars about the branch, as they appeared...
(1) The certified copy of the company's constitution delivered under...
(1) Copies of accounting documents delivered under paragraph 6(1)(a) of...
(1) If the company is one to which Chapter 2...
Company with existing registered place of business
Browse 84 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Application and interpretation of Part
Duty to deliver return and documents
Particulars to be included in return
Particulars of the company
Documents to be delivered with the return: statement confirming identity verification
Particulars of the establishment
Documents to be delivered with the return: copy of company's constitution
Documents to be delivered with the return: copies of accounting documents
Statement as to future manner of compliance with accounting requirements
Penalty for non-compliance
Application of Part
Return of alteration in registered particulars
Return of alteration in company's constitution
Return of alteration as regards filing of certified copy of constitution
Return of alteration of manner of compliance with accounting requirements
Penalty for non-compliance
Directors: duties relating to ID verification and notification
Identity verification: material unavailable for public inspection
Identity verification: exemption on national security grounds etc
Application and interpretation of Part
Protected information
Protected information: restriction on use or disclosure by company
Protected information: restriction on ... disclosure by registrar
Permitted use of protected information by the registrar: communication
Permitted disclosure by the registrar: disclosure to specified public authority
Permitted disclosure by the registrar: disclosure to credit reference agency
Application to prevent disclosure to credit reference agency
Disclosure under court order
Circumstances in which registrar may put address on the public record
Putting the address on the public record
Penalty for non-compliance
Application of Part
Application and interpretation of Chapter
Duty to file copies of accounting documents disclosed under parent law
Statement of details of parent law and other information
Period allowed for filing copies of accounting documents
Penalty for non-compliance
Application of Chapter
A company's financial year
Duty to prepare accounts
Approval and signing of accounts
Duty to file accounts
Penalty for non-compliance
Supplementary provisions
Application and interpretation of Part
Application and interpretation of Chapter
Initial filing of copies of accounting documents
Filing of copies of subsequent accounting documents
Statement of details of parent law and other information
Supplementary provisions as to obligation to file copies of accounting documents
Exception where documents available for inspection
Penalty for non-compliance
Application of Chapter
An institution's financial year
Duty to prepare accounts
Approval and signing of accounts
Duty to file accounts
Penalty for non-compliance
Supplementary provisions
Application and interpretation of Part
Legibility of displays and disclosures
Requirement to display name etc at business location
Manner of display of name etc
Company's name to appear on communications
Particulars to appear in business letters, order forms and websites
Disclosure of names of directors
Disclosures relating to address for service
Civil consequences of failure to make a required disclosure
Penalty for non-compliance
Application of Part
Return in case of winding up
Returns to be made by liquidator
Return in case of insolvency proceedings etc (other than winding up)
Penalties for non-compliance
Notice of appointment of judicial factor
Offence of failure to give notice
Service of documents on director, secretary or permanent representative
Enhanced disclosure documents
Duty to give notice of closure of UK establishment
Documents that may be drawn up and delivered in a language other than English
Revocations
Transitional provisions and savings
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …
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