2006 c. 46

Companies Act 2006

Act · In force · Enacted 2006-11-08 · 2,093 sections

An Act to reform company law and restate the greater part of the enactments relating to companies; to make other provision relating to companies and other forms of business organisation; to make provision about directors' disqualification, business names, auditors and actuaries; to amend Part 9 of the Enterprise Act 2002; and for connected purposes.

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Part 1 — General introductory provisionss 1–s 6 · 6 sections

Companies and Companies Actss 1–s 2 · 2 sections

Types of companys 3–s 6 · 4 sections

Part 2 — Company formations 7–s 16 · 13 sections

Generals 7–s 8 · 2 sections

Requirements for registrations 9–s 13 · 8 sections

Registration and its effects 14–s 16 · 3 sections

Part 3 — A company's constitutions 17–s 38 · 22 sectionsChapter 1 — Introductorys 17 · 1 sectionChapter 2 — Articles of associations 18–s 28 · 11 sections

Generals 18–s 20 · 3 sections

Alteration of articless 21–s 27 · 7 sections

Supplementarys 28 · 1 section

Chapter 3 — Resolutions and agreements affecting a company's constitutions 29–s 30 · 2 sectionsChapter 4 — Miscellaneous and supplementary provisionss 31–s 38 · 8 sections

Statement of company's objectss 31 · 1 section

Other provisions with respect to a company's constitutions 32–s 36 · 5 sections

Supplementary provisionss 37–s 38 · 2 sections

Part 4 — A company's capacity and related matterss 39–s 52 · 14 sections

Capacity of company and power of directors to bind its 39–s 42 · 4 sections

Formalities of doing business under the law of England and Wales or Northern Irelands 43–s 47 · 5 sections

Formalities of doing business under the law of Scotlands 48 · 1 section

Other matterss 49–s 52 · 4 sections

Part 5 — A company's names 53–s 85 · 43 sectionsChapter 1 — General requirementss 53–s 57C · 10 sections

Prohibited namess 53–s 53A · 2 sections

Sensitive words and expressionss 54–s 56A · 4 sections

Permitted characters etcs 57 · 1 section

Computer codes 57A · 1 section

Prohibitions where a company has been required to change a names 57B–s 57C · 2 sections

Chapter 2 — Indications of company type or legal forms 58–s 65 · 8 sections

Required indications for limited companiess 58–s 64 · 7 sections

Inappropriate use of indications of company type or legal forms 65 · 1 section

Similarity to other name on registrar's indexs 66–s 68 · 3 sections

Similarity to other name in which person has goodwills 69–s 74 · 6 sections

Chapter 4 — Other powers of the Secretary of State and the registrars 75–s 76D · 6 sections

Provision of misleading informations 75 · 1 section

Misleading indication of activities and names used for criminal purposess 76–s 76A · 2 sections

Direction to change name wrongly registereds 76B · 1 section

Registrar’s powers to change namess 76C–s 76D · 2 sections

CHAPTER 4A — Exceptionss 76E · 1 sectionChapter 5 — Change of names 77–s 81 · 5 sectionsChapter 6 — Trading disclosuress 82–s 85 · 4 sectionsPart 6 — A company's registered office and email addresss 86–s 88B · 5 sections

Generals 86–s 87 · 2 sections

Welsh companiess 88 · 1 section

Registered email addresss 88A–s 88B · 2 sections

Part 7 — Re-registration as a means of altering a company's statuss 89–s 111 · 23 sections

Introductorys 89 · 1 section

Private company becoming publics 90–s 96 · 7 sections

Public company becoming privates 97–s 101 · 5 sections

Private limited company becoming unlimiteds 102–s 104 · 3 sections

Unlimited private company becoming limiteds 105–s 108 · 4 sections

Public company becoming private and unlimiteds 109–s 111 · 3 sections

Part 8 — A company's memberss 112–s 144 · 58 sectionsChapter 1 — The members of a companys 112 · 1 sectionChapter 2 — Register of memberss 112A–s 128 · 29 sections

General Duty to keep registers 112A–s 113I · 11 sections

Duty to keep index of memberss 113J · 1 section

Inspection etc of register and index of memberss 114–s 120B · 9 sections

Removal of entries from register of memberss 121 · 1 section

Special casess 122–s 124 · 3 sections

Supplementarys 125–s 128 · 4 sections

CHAPTER 2A — Option to keep information on central registers 128A–s 128K · 11 sections

Chapter 2 — Register of memberss 128ZA · 1 section

Supplementarys 128ZA · 1 section

Chapter 3 — Overseas branch registerss 129–s 135 · 7 sectionsChapter 4 — Prohibition on subsidiary being member of its holding companys 136–s 144 · 9 sections

General prohibitions 136–s 137 · 2 sections

Subsidiary acting as personal representative or trustees 138–s 140 · 3 sections

Subsidiary acting as dealer in securitiess 141–s 142 · 2 sections

Supplementarys 143–s 144 · 2 sections

Part 9 — Exercise of members' rightss 145–s 153 · 9 sections

Effect of provisions in company's articless 145 · 1 section

Information rightss 146–s 151 · 6 sections

Exercise of rights where shares held on behalf of otherss 152–s 153 · 2 sections

Part 10 — A company's directorss 154–s 259 · 132 sectionsChapter 1 — Appointment and removal of directorss 154–s 169A · 36 sections

Requirement to have directorss 154–s 156 · 3 sections

Appointments 156A–s 161 · 9 sections

...s 161A–s 167 · 7 sections

Option to keep information on the central registers 167A–s 167F · 6 sections

Notification of information about directorss 167G–s 167L · 6 sections

Directors: duties relating to ID verification and notifications 167M–s 167N · 2 sections

Removals 168–s 169A · 3 sections

Chapter 2 — General duties of directorss 170–s 181 · 12 sections

Introductorys 170 · 1 section

The general dutiess 171–s 177 · 7 sections

Supplementary provisionss 178–s 181 · 4 sections

Chapter 3 — Declaration of interest in existing transaction or arrangements 182–s 187 · 6 sectionsChapter 4 — Transactions with directors requiring approval of memberss 188–s 226 · 39 sections

Service contractss 188–s 189 · 2 sections

Substantial property transactionss 190–s 196 · 7 sections

Loans, quasi-loans and credit transactionss 197–s 214 · 18 sections

Payments for loss of offices 215–s 222 · 8 sections

Supplementarys 223–s 226 · 4 sections

CHAPTER 4A — Directors of quoted companies ... : special provisions 226A–s 226F · 6 sections

Interpretations 226A · 1 section

Restrictions relating to remuneration or loss of office paymentss 226B–s 226D · 3 sections

Supplementarys 226E–s 226F · 2 sections

Chapter 5 — Directors' service contractss 227–s 230 · 4 sectionsChapter 6 — Contracts with sole members who are directorss 231 · 1 sectionChapter 7 — Directors' liabilitiess 232–s 239 · 8 sections

Provision protecting directors from liabilitys 232–s 238 · 7 sections

Ratification of acts giving rise to liabilitys 239 · 1 section

Chapter 8 — Directors' residential addresses: protection from disclosures 240–s 246 · 7 sectionsChapter 9 — Supplementary provisionss 247–s 259 · 13 sections

Provision for employees on cessation or transfer of businesss 247 · 1 section

Records of meetings of directorss 248–s 249 · 2 sections

Meaning of “director” and “shadow director”s 250–s 251 · 2 sections

Other definitionss 252–s 257 · 6 sections

Generals 258–s 259 · 2 sections

Part 11 — Derivative claims and proceedings by memberss 260–s 269 · 10 sectionsChapter 1 — Derivative claims in England and Wales or Northern Irelands 260–s 264 · 5 sectionsChapter 2 — Derivative proceedings in Scotlands 265–s 269 · 5 sectionsPart 12 — Company secretariess 270–s 280 · 25 sections

Private companiess 270 · 1 section

Public companiess 271–s 273 · 3 sections

Provisions applying to private companies with a secretary and to public companiess 274–s 279 · 7 sections

...s 279A–s 279F · 6 sections

Notification of information about secretariess 279G–s 279M · 7 sections

Person acting in dual capacitys 280 · 1 section

Part 13 — Resolutions and meetingss 281–s 361 · 96 sectionsChapter 1 — General provisions about resolutionss 281–s 287 · 8 sectionsChapter 2 — Written resolutionss 288–s 300 · 13 sections

General provisions about written resolutionss 288–s 289 · 2 sections

Circulation of written resolutionss 290–s 295 · 6 sections

Agreeing to written resolutionss 296–s 297 · 2 sections

Supplementarys 298–s 300 · 3 sections

Chapter 3 — Resolutions at meetingss 301–s 335 · 41 sections

General provisions about resolutions at meetingss 301 · 1 section

Calling meetingss 302–s 306 · 5 sections

Notice of meetingss 307–s 313 · 9 sections

Members' statementss 314–s 317 · 4 sections

Procedure at meetingss 318–s 323 · 8 sections

Proxiess 324–s 331 · 9 sections

Adjourned meetingss 332 · 1 section

Electronic communicationss 333–s 333A · 2 sections

Application to class meetingss 334–s 335 · 2 sections

Chapter 4 — Public companies and traded companies : additional requirements for AGMss 336–s 340B · 8 sectionsChapter 5 — Additional requirements for quoted companies AND TRADED COMPANIESs 341–s 354 · 14 sections

Website publication of poll resultss 341 · 1 section

Independent report on polls 342–s 351 · 10 sections

Supplementarys 352–s 354 · 3 sections

Chapter 6 — Records of resolutions and meetingss 355–s 359 · 5 sectionsChapter 7 — Supplementary provisionss 360–s 361 · 7 sectionsPart 14 — Control of political donations and expenditures 362–s 379 · 18 sections

Introductorys 362 · 1 section

Donations and expenditure to which this Part appliess 363–s 365 · 3 sections

Authorisation required for donations or expenditures 366–s 368 · 3 sections

Remedies in case of unauthorised donations or expenditures 369–s 373 · 5 sections

Exemptionss 374–s 378 · 5 sections

Supplementary provisionss 379 · 1 section

Part 15 — Accounts and reportss 380–s 474 · 121 sectionsChapter 1 — Introductions 380–s 385 · 8 sections

Generals 380 · 1 section

Companies subject to the small companies regimes 381–s 384B · 6 sections

Quoted and unquoted companiess 385 · 1 section

Chapter 2 — Accounting recordss 386–s 389 · 4 sectionsChapter 3 — A company's financial years 390–s 392 · 3 sectionsChapter 4 — Annual accountss 393–s 414 · 26 sections

Generals 393 · 1 section

Individual accountss 394–s 397 · 7 sections

...s 398 · 1 section

Group accounts ...s 399–s 402 · 4 sections

Group accounts: generals 403–s 408 · 6 sections

Information to be given in notes to the accountss 409–s 413 · 6 sections

Approval and signing of accountss 414 · 1 section

CHAPTER 4A — STRATEGIC REPORTs 414A–s 414CZA · 7 sectionsChapter 5 — Directors' reports 415–s 419A · 7 sections

Directors' reports 415–s 419A · 7 sections

Chapter 6 — Quoted companies ...: directors' remuneration reports 420–s 422A · 4 sectionsChapter 7 — Publication of accounts and reportss 423–s 436 · 16 sections

Duty to circulate copies of accounts and reportss 423–s 425 · 3 sections

Option to provide strategic report with supplementary materials 426–s 426A · 2 sections

Section 172(1) statement: requirements as to website publications 426B–s 429 · 4 sections

Quoted companies ...: requirements as to website publications 430 · 1 section

Right of member or debenture holder to demand copies of accounts and reportss 431–s 432 · 2 sections

Requirements in connection with publication of accounts and reportss 433–s 436 · 4 sections

Chapter 8 — Public companies: laying of accounts and reports before general meetings 437–s 438 · 2 sectionsChapter 9 — Quoted companies ...: members' approval of directors' remuneration reports 439–s 440 · 3 sectionsChapter 10 — Filing of accounts and reportss 441–s 453 · 18 sections

Duty to file accounts and reportss 441–s 443 · 3 sections

Filing obligations of different descriptions of companys 443A–s 448C · 10 sections

Requirements where abbreviated accounts delivereds 449–s 450 · 2 sections

Failure to file accounts and reportss 451–s 453 · 3 sections

Chapter 11 — Revision of defective accounts and reportss 454–s 462 · 9 sections

Voluntary revisions 454 · 1 section

Secretary of State's notices 455 · 1 section

Application to courts 456–s 458 · 3 sections

Power of authorised person to require documents etcs 459–s 462 · 4 sections

Chapter 12 — Supplementary provisionss 463–s 474 · 14 sections

Liability for false or misleading statements in reports and statementss 463 · 1 section

Accounting and reporting standardss 464 · 1 section

Companies qualifying as medium-sizeds 465–s 467 · 3 sections

General power to make further provision about accounts and reportss 468–s 468A · 2 sections

Other supplementary provisionss 469–s 474 · 7 sections

Part 16 — Audits 475–s 539 · 85 sectionsChapter 1 — Requirement for audited accountss 475–s 484 · 13 sections

Requirement for audited accountss 475–s 476 · 2 sections

Exemption from audit: small companiess 477–s 479 · 3 sections

Exemption from audit: qualifying subsidiariess 479A–s 479C · 3 sections

Exemption from audit: dormant companiess 480–s 481 · 2 sections

Companies subject to public sector audits 482–s 483 · 2 sections

General power of amendment by regulationss 484 · 1 section

Chapter 2 — Appointment of auditorss 485–s 494ZA · 22 sections

Private companiess 485–s 488 · 9 sections

Public companiess 489–s 491A · 8 sections

General provisionss 492–s 494ZA · 5 sections

Chapter 3 — Functions of auditors 495–s 509 · 17 sections

Auditor's reports 495–s 497A · 4 sections

Duties and rights of auditorss 498–s 502 · 6 sections

Signature of auditor's reports 503–s 506 · 4 sections

Offences in connection with auditor's reports 507–s 509 · 3 sections

Chapter 4 — Removal, resignation, etc of auditorss 510–s 526 · 19 sections

Removal of auditors 510–s 513 · 5 sections

Failure to re-appoint auditors 514–s 515 · 2 sections

Resignation of auditors 516–s 518 · 3 sections

Statement by auditor on ceasing to hold offices 519–s 525 · 8 sections

Supplementarys 526 · 1 section

Chapter 5 — Quoted companies: right of members to raise audit concerns at accounts meetings 527–s 531 · 5 sectionsChapter 6 — Auditors' liabilitys 532–s 538A · 8 sections

Voidness of provisions protecting auditors from liabilitys 532 · 1 section

Indemnity for costs of defending proceedingss 533 · 1 section

Liability limitation agreementss 534–s 538A · 6 sections

Chapter 7 — Supplementary provisionss 539 · 1 sectionPart 17 — A company's share capitals 540–s 657 · 119 sectionsChapter 1 — Shares and share capital of a companys 540–s 548 · 9 sections

Sharess 540–s 546 · 7 sections

Share capitals 547–s 548 · 2 sections

Chapter 2 — Allotment of shares: general provisionss 549–s 559 · 11 sections

Power of directors to allot sharess 549–s 551 · 3 sections

Prohibition of commissions, discounts and allowancess 552–s 553 · 2 sections

Registration of allotments 554 · 1 section

Return of allotments 555–s 557 · 3 sections

Supplementary provisionss 558–s 559 · 2 sections

Chapter 3 — Allotment of equity securities: existing shareholders' right of pre-emptions 560–s 577 · 19 sections

Introductorys 560 · 1 section

Existing shareholders' right of pre-emptions 561–s 563 · 3 sections

Exceptions to right of pre-emptions 564–s 566A · 4 sections

Exclusion of right of pre-emptions 567–s 568 · 2 sections

Disapplication of pre-emption rightss 569–s 573 · 5 sections

Supplementarys 574–s 577 · 4 sections

Chapter 4 — Public companies: allotment where issue not fully subscribeds 578–s 579 · 2 sectionsChapter 5 — Payment for sharess 580–s 592 · 13 sections

General ruless 580–s 583 · 4 sections

Additional rules for public companiess 584–s 587 · 4 sections

Supplementary provisionss 588–s 592 · 5 sections

Chapter 6 — Public companies: independent valuation of non-cash considerations 593–s 609 · 17 sections

Non-cash consideration for sharess 593–s 597 · 5 sections

Transfer of non-cash asset in initial periods 598–s 604 · 7 sections

Supplementary provisionss 605–s 609 · 5 sections

Chapter 7 — Share premiumss 610–s 616 · 7 sections

The share premium accounts 610 · 1 section

Relief from requirements as to share premiumss 611–s 615 · 5 sections

Supplementary provisionss 616 · 1 section

Chapter 8 — Alteration of share capitals 617–s 628 · 12 sections

How share capital may be altereds 617 · 1 section

Subdivision or consolidation of sharess 618–s 619 · 2 sections

Reconversion of stock into sharess 620–s 621 · 2 sections

Redenomination of share capitals 622–s 628 · 7 sections

Chapter 9 — Classes of share and class rightss 629–s 640 · 12 sections

Introductorys 629 · 1 section

Variation of class rightss 630–s 635 · 6 sections

Matters to be notified to the registrars 636–s 640 · 5 sections

Chapter 10 — Reduction of share capitals 641–s 653 · 13 sections

Introductorys 641 · 1 section

Private companies: reduction of capital supported by solvency statements 642–s 644 · 3 sections

Reduction of capital confirmed by the courts 645–s 649 · 5 sections

Public company reducing capital below authorised minimums 650–s 651 · 2 sections

Effect of reduction of capitals 652–s 653 · 2 sections

Chapter 11 — Miscellaneous and supplementary provisionss 654–s 657 · 4 sectionsPart 18 — Acquisition by limited company of its own sharess 658–s 737 · 83 sectionsChapter 1 — General provisionss 658–s 676 · 19 sections

Introductorys 658–s 659 · 2 sections

Shares held by company's nominees 660–s 661 · 2 sections

Shares held by or for public companys 662–s 669 · 8 sections

Charges of public company on own sharess 670 · 1 section

Supplementary provisionss 671–s 676 · 6 sections

Chapter 2 — Financial assistance for purchase of own sharess 677–s 683 · 7 sections

Introductorys 677 · 1 section

Circumstances in which financial assistance prohibiteds 678–s 680 · 3 sections

Exceptions from prohibitions 681–s 682 · 2 sections

Supplementarys 683 · 1 section

Chapter 3 — Redeemable sharess 684–s 689 · 6 sectionsChapter 4 — Purchase of own sharess 690–s 708 · 20 sections

General provisionss 690–s 692 · 3 sections

Authority for purchase of own sharess 693–s 693A · 2 sections

Authority for off-market purchases 694–s 700 · 7 sections

Authority for market purchases 701 · 1 section

Supplementary provisionss 702–s 708 · 7 sections

Chapter 5 — Redemption or purchase by private company out of capitals 709–s 723 · 17 sections

Introductorys 709 · 1 section

The permissible capital payments 710–s 712 · 3 sections

Requirements for payment out of capitals 713–s 720 · 8 sections

Requirements for payment out of capital: employees' share schemess 720A–s 720B · 2 sections

Objection to payment by members or creditorss 721–s 722 · 2 sections

Supplementary provisionss 723 · 1 section

Chapter 6 — Treasury sharess 724–s 732 · 9 sectionsChapter 7 — Supplementary provisionss 733–s 737 · 5 sectionsPart 19 — Debenturess 738–s 754 · 17 sections

General provisionss 738–s 742 · 5 sections

Supplementary provisionss 749–s 754 · 6 sections

Part 20 — Private and public companiess 755–s 767 · 13 sectionsChapter 1 — Prohibition of public offers by private companiess 755–s 760 · 6 sectionsChapter 2 — Minimum share capital requirement for public companiess 761–s 767 · 7 sectionsPart 21 — Certification and transfer of securitiess 768–s 790 · 23 sectionsChapter 1 — Certification and transfer of securities: generals 768–s 782 · 15 sections

Share certificatess 768 · 1 section

Issue of certificates etc on allotments 769 · 1 section

Transfer of securitiess 770–s 775 · 6 sections

Issue of certificates etc on transfers 776–s 777 · 2 sections

Issue of certificates etc on allotment or transfer to financial institutions 778 · 1 section

Share warrantss 779–s 781 · 3 sections

Supplementary provisionss 782 · 1 section

Chapter 2 — Evidencing and transfer of title to securities without written instruments 783–s 790 · 8 sections

Introductorys 783–s 784 · 2 sections

Powers exercisables 785–s 787 · 3 sections

Supplementarys 788–s 790 · 3 sections

PART 21A — Information about people with significant controls 790A–s 790ZH · 66 sectionsCHAPTER 1 — Introductions 790A–s 790C · 3 sectionsCHAPTER 2 — Information-gatherings 790D–s 790L · 9 sections

Duty on companiess 790D–s 790F · 3 sections

Duty on otherss 790G–s 790H · 2 sections

Compliances 790I · 1 section

Exemption from information and registration requirementss 790J · 1 section

Required particularss 790K–s 790L · 2 sections

CHAPTER 3 — Register of people with significant controls 790M–s 790V · 10 sectionsCHAPTER 4 — Alternative method of record-keepings 790W–s 790Z · 4 sections

CHAPTER 1 — Introductions 790CA · 1 section

CHAPTER 2 — Information-gatherings 790CB–s 790IA · 10 sections

Duty on companiess 790CB–s 790EF · 8 sections

Duty on otherss 790HA · 1 section

Power to impose further dutiess 790IA · 1 section

CHAPTER 2A — Duty to notify registrar of persons with significant control and ID verifications 790LA–s 790LT · 20 sections

Duty to notify registrar of persons with significant controls 790LA–s 790LC · 3 sections

Duty to notify registrar of changes in required particularss 790LD–s 790LE · 2 sections

Duty to notify registrar of person ceasing to be person with significant control etcs 790LF–s 790LL · 7 sections

Identity verification obligations for persons with significant controls 790LM–s 790LT · 8 sections

CHAPTER 3 — Register of people with significant controls 790VA · 1 section

CHAPTER 4 — Alternative method of record-keepings 790ZA–s 790ZE · 5 sections

CHAPTER 5 — Protection from disclosures 790ZF–s 790ZH · 3 sectionsPart 22 — Information about interests in a company's sharess 791–s 828 · 38 sections

Introductorys 791–s 792 · 2 sections

Notice requiring information about interests in sharess 793–s 796 · 4 sections

Orders imposing restrictions on sharess 797–s 802 · 6 sections

Power of members to require company to acts 803–s 807 · 5 sections

Meaning of interest in sharess 820–s 825 · 6 sections

Other supplementary provisionss 826–s 828 · 3 sections

Part 23 — Distributionss 829–s 853 · 26 sectionsChapter 1 — Restrictions on when distributions may be mades 829–s 835 · 8 sections

Introductorys 829 · 1 section

General ruless 830–s 831 · 2 sections

Distributions by investment companies or Solvency 2 insurance companiess 832–s 835 · 5 sections

Chapter 2 — Justification of distribution by reference to accountss 836–s 840 · 5 sections

Justification of distribution by reference to accountss 836 · 1 section

Requirements applicable in relation to relevant accountss 837–s 839 · 3 sections

Application of provisions to successive distributions etcs 840 · 1 section

Chapter 3 — Supplementary provisionss 841–s 853 · 13 sections

Accounting matterss 841–s 844 · 4 sections

Distributions in kinds 845–s 846 · 2 sections

Consequences of unlawful distributions 847 · 1 section

Other matterss 848–s 853 · 6 sections

PART 24 — Annual confirmation of accuracy of information on registers 853A–s 859 · 24 sectionsPart 25 — Company chargess 859A–s 894 · 52 sections

CHAPTER A1 — Registration of company chargess 859A–s 859Q · 17 sections

Company chargess 859A–s 859G · 7 sections

Consequence of non-deliverys 859H · 1 section

The registers 859I–s 859O · 7 sections

Companies' records and registerss 859P–s 859Q · 2 sections

Chapter 1 — Companies registered in England and Wales or in Northern Irelands 860–s 877 · 18 sections

Requirement to register company chargess 860–s 862 · 3 sections

Special rules about debenturess 863–s 865 · 3 sections

Charges in other jurisdictionss 866–s 867 · 2 sections

Orders charging land: Northern Irelands 868 · 1 section

The register of chargess 869–s 873 · 5 sections

Avoidance of certain chargess 874 · 1 section

Companies' records and registerss 875–s 877 · 3 sections

Chapter 2 — Companies registered in Scotlands 878–s 892 · 15 sections

Charges requiring registrations 878–s 881 · 4 sections

Special rules about debenturess 882–s 883 · 2 sections

Charges on property outside the United Kingdoms 884 · 1 section

The register of chargess 885–s 888 · 4 sections

Avoidance of certain chargess 889 · 1 section

Companies' records and registerss 890–s 892 · 3 sections

Chapter 3 — Powers of the Secretary of States 893–s 894 · 2 sectionsPart 26 — Arrangements and reconstructions: generals 895–s 901 · 8 sections

Application of this Parts 895 · 1 section

Meeting of creditors or memberss 896–s 898 · 3 sections

Court sanction for compromise or arrangements 899 · 1 section

Special casess 899A · 1 section

Reconstructions and amalgamationss 900 · 1 section

Obligations of company with respect to articles etcs 901 · 1 section

PART 26A — Arrangements and reconstructions: companies in financial difficultys 901A–s 901L · 12 sections

Application of this Parts 901A–s 901B · 2 sections

Meeting of creditors or memberss 901C–s 901E · 3 sections

Court sanction for compromise or arrangements 901F–s 901G · 2 sections

Special casess 901H–s 901I · 2 sections

Reconstructions and amalgamationss 901J · 1 section

Obligations of company with respect to articles etcs 901K · 1 section

Power to amend Acts 901L · 1 section

Part 27 — Mergers and divisions of public companiess 902–s 941 · 51 sectionsChapter 1 — Introductorys 902–s 903 · 2 sectionsChapter 2 — Mergers 904–s 918A · 21 sections

Introductorys 904 · 1 section

Requirements applicable to mergers 905–s 914 · 13 sections

Exceptions where shares of transferor company held by transferee companys 915–s 917 · 4 sections

Other exceptionss 917A–s 918A · 3 sections

Chapter 3 — Divisions 919–s 934 · 20 sections

Introductorys 919 · 1 section

Requirements to be complied with in case of divisions 920–s 930 · 13 sections

Exceptions where shares of transferor company held by transferee companys 931 · 1 section

Other exceptionss 931A–s 934 · 5 sections

Chapter 4 — Supplementary provisionss 935–s 941 · 8 sections

Expert's report and related matterss 935–s 937 · 3 sections

Powers of the courts 938–s 939 · 2 sections

Liability of transferee companiess 940 · 1 section

Disruption of websitess 940A · 1 section

Interpretations 941 · 1 section

Part 28 — Takeovers etcs 942–s 992 · 51 sectionsChapter 1 — The Takeover Panels 942–s 965 · 24 sections

The Panel and its ruless 942–s 946 · 5 sections

Informations 947–s 949 · 3 sections

Co-operations 950 · 1 section

Hearings and appealss 951 · 1 section

Contravention of rules etcs 952–s 956 · 5 sections

Fundings 957–s 959 · 3 sections

Miscellaneous and supplementarys 960–s 965 · 6 sections

Chapter 2 — Impediments to takeoverss 966–s 973 · 8 sections

Opting in and opting outs 966–s 967 · 2 sections

Consequences of opting ins 968–s 969 · 2 sections

Supplementarys 970–s 973 · 4 sections

Chapter 3 — “Squeeze-out” and “Sell-out”s 974–s 991 · 18 sections

Takeover offerss 974–s 978 · 5 sections

“Squeeze-out”s 979–s 982 · 4 sections

“Sell-out”s 983–s 985 · 3 sections

Supplementarys 986–s 987 · 2 sections

Interpretations 988–s 991 · 4 sections

Chapter 4 — Amendments to Part 7 of the Companies Act 1985s 992 · 1 sectionPart 29 — Fraudulent tradings 993 · 1 sectionPart 30 — Protection of members against unfair prejudices 994–s 999 · 6 sections

Main provisionss 994–s 996 · 3 sections

Supplementary provisionss 997–s 999 · 3 sections

Part 31 — Dissolution and restoration to the registers 1000–s 1034 · 38 sectionsChapter 1 — Striking offs 1000–s 1011 · 13 sections

Registrar's power to strike off defunct companys 1000–s 1002 · 3 sections

Registrar’s power to strike off company registered on false basiss 1002A · 1 section

Voluntary striking offs 1003–s 1011 · 9 sections

Chapter 2 — Property of dissolved companys 1012–s 1023 · 12 sections

Property vesting as bona vacantias 1012–s 1014 · 3 sections

Effect of Crown disclaimer: England and Wales and Northern Irelands 1015–s 1019 · 5 sections

Effect of Crown disclaimer: Scotlands 1020–s 1022 · 3 sections

Supplementary provisionss 1023 · 1 section

Chapter 3 — Restoration to the registers 1024–s 1034 · 13 sections

Administrative restoration to the registers 1024–s 1028A · 6 sections

Restoration to the register by the courts 1029–s 1032A · 5 sections

Supplementary provisionss 1033–s 1034 · 2 sections

Part 32 — Company investigations: amendmentss 1035–s 1039 · 5 sectionsPart 33 — UK companies not formed under companies legislations 1040–s 1043 · 4 sectionsChapter 1 — Companies not formed under companies legislation but authorised to registers 1040–s 1042 · 3 sectionsChapter 2 — Unregistered companiess 1043 · 1 sectionPart 34 — Overseas companiess 1044–s 1059 · 18 sections

Introductorys 1044–s 1045 · 2 sections

Registration of particularss 1046–s 1048B · 5 sections

Other requirementss 1049–s 1053 · 5 sections

Supplementarys 1054–s 1059 · 6 sections

Part 35 — The registrar of companiess 1059A–s 1120 · 101 sections

Scheme of this Parts 1059A · 1 section

The registrars 1060–s 1063 · 5 sections

Certificates of incorporations 1064–s 1065 · 2 sections

Registered numberss 1066–s 1067 · 2 sections

Who may deliver documents to the registrars 1067A–s 1067B · 2 sections

Delivery of documents to the registrars 1068–s 1071 · 5 sections

Requirements for proper deliverys 1072–s 1076 · 6 sections

Public notice of receipt of certain documentss 1077–s 1079A · 4 sections

Notice of receipt of documents about new directorss 1079B · 1 section

The registers 1080–s 1084A · 7 sections

Inspection etc of the registers 1085–s 1092 · 12 sections

Additional informations 1092A–s 1092C · 3 sections

Correction or removal of material on the registers 1093–s 1098 · 12 sections

Authorised corporate service providerss 1098A–s 1098H · 8 sections

The registrar's index of company namess 1099–s 1101 · 3 sections

Language requirements: translations 1102–s 1107 · 6 sections

Language requirements: transliterations 1108–s 1110 · 3 sections

Identity verifications 1110A–s 1110C · 3 sections

Discrepancy reportings 1110D · 1 section

Disclosure of informations 1110E–s 1110G · 3 sections

Supplementary provisionss 1111–s 1120 · 12 sections

Part 36 — Offences under the Companies Acts and financial penaltiess 1121–s 1133 · 14 sections

Liability of officer in defaults 1121–s 1123 · 3 sections

Offences under the Companies Act 1985s 1124 · 1 section

General provisionss 1125–s 1131 · 7 sections

Production and inspection of documentss 1132 · 1 section

Financial penaltiess 1132A · 1 section

Supplementarys 1133 · 1 section

Part 37 — Companies: supplementary provisionss 1134–s 1157 · 24 sections

Company recordss 1134–s 1138 · 5 sections

Service addressess 1139–s 1142 · 4 sections

Sending or supplying documents or informations 1143–s 1148 · 6 sections

Requirements as to independent valuations 1149–s 1153 · 5 sections

Notice of appointment of certain officerss 1154–s 1155 · 2 sections

Courts and legal proceedingss 1156–s 1157 · 2 sections

Part 38 — Companies: interpretations 1158–s 1174 · 19 sections

Meaning of “UK-registered company”s 1158 · 1 section

Meaning of “subsidiary” and related expressionss 1159–s 1160 · 2 sections

Meaning of “undertaking” and related expressionss 1161–s 1162 · 2 sections

Other definitionss 1163–s 1171 · 11 sections

Generals 1172–s 1174 · 3 sections

Part 39 — Companies: minor amendmentss 1175–s 1181 · 7 sectionsPart 40 — Company directors: foreign disqualification etcs 1182–s 1191 · 10 sections

Introductorys 1182–s 1183 · 2 sections

Power to disqualifys 1184–s 1186 · 3 sections

Power to make persons liable for company's debtss 1187 · 1 section

Power to require statements to be sent to the registrar of companiess 1188–s 1191 · 4 sections

Part 41 — Business namess 1192–s 1208 · 21 sectionsChapter 1 — Restricted or prohibited namess 1192–s 1199A · 12 sections

Introductorys 1192 · 1 section

Sensitive words or expressionss 1193–s 1196A · 5 sections

Misleading namess 1197–s 1198 · 2 sections

Restrictions where a company has been required to change a names 1198A–s 1198B · 2 sections

Supplementarys 1199–s 1199A · 2 sections

Chapter 2 — Disclosure required in case of individual or partnerships 1200–s 1206 · 7 sections

Introductorys 1200–s 1201 · 2 sections

Disclosure requirementss 1202–s 1204 · 3 sections

Consequences of failure to make required disclosures 1205–s 1206 · 2 sections

Chapter 3 — Supplementarys 1207–s 1208 · 2 sectionsPart 42 — Statutory Auditorss 1209–s 1264 · 82 sectionsChapter 1 — Introductorys 1209–s 1211 · 3 sectionsChapter 2 — Individuals and firmss 1212–s 1225G · 26 sections

Eligibility for appointments 1212–s 1213 · 2 sections

Independence requirements 1214–s 1215 · 2 sections

Effect of appointment of a partnerships 1216 · 1 section

Supervisory bodiess 1217–s 1218 · 2 sections

Professional qualificationss 1219–s 1222 · 4 sections

Informations 1223–s 1224ZA · 7 sections

Enforcements 1225–s 1225G · 8 sections

Chapter 3 — Auditors Generals 1226–s 1238 · 13 sections

Eligibility for appointments 1226 · 1 section

Conduct of auditss 1227 · 1 section

The Independent Supervisors 1228 · 1 section

Supervision of Auditors Generals 1229–s 1230 · 2 sections

Reporting requirements 1231 · 1 section

Informations 1232–s 1233 · 2 sections

Enforcements 1234–s 1236 · 3 sections

Proceedingss 1237 · 1 section

Grantss 1238 · 1 section

Chapter 4 — The register of auditors etcs 1239–s 1240 · 2 sectionsCHAPTER 4A — Equivalent Third Countries and Transitional Third Countriess 1240A · 1 sectionCHAPTER 4B — Approved Third Country Competent Authoritiess 1240B · 1 sectionChapter 5 — Registered third country auditorss 1241–s 1247 · 7 sections

Introductorys 1241 · 1 section

Dutiess 1242 · 1 section

Informations 1243–s 1244 · 2 sections

Enforcements 1245–s 1247 · 3 sections

Chapter 6 — Supplementary and generals 1248–s 1264 · 29 sections

Power to require second company audits 1248–s 1249 · 2 sections

False and misleading statementss 1250 · 1 section

Feess 1251 · 1 section

Duty of Secretary of State to report on inspectionss 1251A · 1 section

Delegation of Secretary of State's functionss 1252–s 1253 · 2 sections

Cooperation with foreign competent authoritiess 1253A–s 1253C · 3 sections

Transfer of papers to third countriess 1253D–s 1253DE · 8 sections

International obligationss 1254 · 1 section

General provision relating to offencess 1255–s 1257 · 3 sections

Notices etcs 1258–s 1259 · 2 sections

Interpretations 1260–s 1262 · 3 sections

Miscellaneous and generals 1263–s 1264 · 2 sections

Part 43 — Transparency obligations and related matterss 1265–s 1273 · 9 sections

Introductorys 1265 · 1 section

Transparency obligationss 1266–s 1268 · 3 sections

Other matterss 1269–s 1273 · 5 sections

Part 44 — Miscellaneous provisionss 1274–s 1283 · 10 sections

Regulation of actuaries etcs 1274–s 1276 · 3 sections

Information as to exercise of voting rights by institutional investorss 1277–s 1280 · 4 sections

Disclosure of information under the Enterprise Act 2002s 1281 · 1 section

Expenses of winding ups 1282 · 1 section

Commonhold associationss 1283 · 1 section

Part 45 — Northern Irelands 1284–s 1287 · 4 sectionsPart 46 — General supplementary provisionss 1288–s 1297 · 11 sections

Regulations and orderss 1288–s 1292 · 5 sections

“Bank of England”s 1292A · 1 section

Meaning of “enactment”s 1293 · 1 section

Consequential and transitional provisionss 1294–s 1297 · 4 sections

Part 47 — Final provisionss 1298–s 1300 · 3 sections

SchedulesSch 1 para 1–Sch 15 para 15 · 443 sections

SCHEDULE 1 — Connected persons: references to an interest in shares or debenturesSch 1 para 1–Sch 1 para 6 · 6 sections

IntroductionSch 1 para 1 · 1 section

General provisionsSch 1 para 2 · 1 section

Rights to acquire sharesSch 1 para 3 · 1 section

Right to exercise or control exercise of rightsSch 1 para 4 · 1 section

Bodies corporateSch 1 para 5 · 1 section

TrustsSch 1 para 6 · 1 section

SCHEDULE 1A — References to people with significant control over a companySch 1A para 1–Sch 1A para 26 · 26 sectionsPART 1 — The specified conditionsSch 1A para 1–Sch 1A para 6 · 6 sections

IntroductionSch 1A para 1 · 1 section

Ownership of sharesSch 1A para 2 · 1 section

Ownership of voting rightsSch 1A para 3 · 1 section

Ownership of right to appoint or remove directorsSch 1A para 4 · 1 section

Significant influence or controlSch 1A para 5 · 1 section

Trusts, partnerships etcSch 1A para 6 · 1 section

PART 2 — Holding an interest in a company etcSch 1A para 7–Sch 1A para 9 · 3 sections

IntroductionSch 1A para 7 · 1 section

Holding an interestSch 1A para 8 · 1 section

Interests held through a legal entitySch 1A para 9 · 1 section

PART 3 — Supplementary provisionSch 1A para 10–Sch 1A para 25 · 16 sections

IntroductionSch 1A para 10 · 1 section

Joint interestsSch 1A para 11 · 1 section

Joint arrangementsSch 1A para 12 · 1 section

Calculating shareholdingsSch 1A para 13 · 1 section

Voting rightsSch 1A para 14–Sch 1A para 15 · 2 sections

Rights to appoint or remove members of the boardSch 1A para 16–Sch 1A para 17 · 2 sections

Shares or rights held “indirectly”Sch 1A para 18 · 1 section

Shares held by nomineesSch 1A para 19 · 1 section

Rights treated as held by person who controls their exerciseSch 1A para 20–Sch 1A para 21 · 2 sections

Rights exercisable only in certain circumstances etcSch 1A para 22 · 1 section

Rights attached to shares held by way of securitySch 1A para 23 · 1 section

Significant influence or controlSch 1A para 24 · 1 section

Limited partnershipsSch 1A para 25 · 1 section

PART 4 — Power to amend thresholds etcSch 1A para 26 · 1 sectionSCHEDULE 1B — Enforcement of disclosure requirementsSch 1B para 1–Sch 1B para 14B · 16 sections

Right to issue restrictions noticeSch 1B para 1 · 1 section

Relevant interestsSch 1B para 2 · 1 section

Effect of restrictions noticeSch 1B para 3 · 1 section

Protection of third party rightsSch 1B para 4 · 1 section

Breach of restrictionsSch 1B para 5–Sch 1B para 7 · 3 sections

Relaxation of restrictionsSch 1B para 8 · 1 section

Orders for saleSch 1B para 9–Sch 1B para 10 · 2 sections

Company's power to withdraw restrictions noticeSch 1B para 11 · 1 section

Supplementary provisionSch 1B para 12 · 1 section

Offence of failing to comply with noticesSch 1B para 13 · 1 section

Offence of failing to provide informationSch 1B para 14 · 1 section

False statements: basic offenceSch 1B para 14A · 1 section

False statements: aggravated offenceSch 1B para 14B · 1 section

SCHEDULE 1C — Rules of the Takeover Panel: general principles and other provisionSch 1C para 1–Sch 1C para 21 · 21 sectionsPART 1 — General principlesSch 1C para 1–Sch 1C para 6 · 6 sectionsPART 2 — Other provisionSch 1C para 7–Sch 1C para 21 · 15 sections

Protection of minority shareholders, the mandatory takeover bid and the equitable priceSch 1C para 7–Sch 1C para 10 · 4 sections

Information concerning takeover bidsSch 1C para 11–Sch 1C para 12 · 2 sections

Time allowed for acceptanceSch 1C para 13–Sch 1C para 14 · 2 sections

DisclosureSch 1C para 15–Sch 1C para 16 · 2 sections

Obligations of the board of directors of the offeree companySch 1C para 17–Sch 1C para 18 · 2 sections

Other rules applicable to the conduct of takeover bidsSch 1C para 19 · 1 section

InterpretationSch 1C para 20–Sch 1C para 21 · 2 sections

SCHEDULE 2 — Specified persons, descriptions of disclosures etc for the purposes of section 948Sch 2 Pt 1 para 1–Sch 2 para 53 · 131 sectionsPART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 1 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 1 · 1 section

(B) JERSEYSch 2 Pt 1 para 1 · 1 section

(D) ISLE OF MANSch 2 Pt 1 para 1 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 1 · 5 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 1 · 1 section

(B) JERSEYSch 2 Pt 2 para 1 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 1 · 1 section

(E) GENERALSch 2 Pt 2 para 1 · 1 section

PART 3 — OVERSEAS REGULATORY BODIESSch 2 Pt 3 para 1 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 2 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 2 · 1 section

(B) JERSEYSch 2 Pt 1 para 2 · 1 section

(D) ISLE OF MANSch 2 Pt 1 para 2 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 2 · 5 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 2 · 1 section

(B) JERSEYSch 2 Pt 2 para 2 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 2 · 1 section

(E) GENERALSch 2 Pt 2 para 2 · 1 section

PART 3 — OVERSEAS REGULATORY BODIESSch 2 Pt 3 para 2 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 3 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 3 · 1 section

(B) JERSEYSch 2 Pt 1 para 3 · 1 section

(D) ISLE OF MANSch 2 Pt 1 para 3 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 3 · 5 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 3 · 1 section

(B) JERSEYSch 2 Pt 2 para 3 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 3 · 1 section

(E) GENERALSch 2 Pt 2 para 3 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 4 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 4 · 1 section

(B) JERSEYSch 2 Pt 1 para 4 · 1 section

(D) ISLE OF MANSch 2 Pt 1 para 4 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 4 · 5 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 4 · 1 section

(B) JERSEYSch 2 Pt 2 para 4 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 4 · 1 section

(E) GENERALSch 2 Pt 2 para 4 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 5 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 5 · 1 section

(B) JERSEYSch 2 Pt 1 para 5 · 1 section

(D) ISLE OF MANSch 2 Pt 1 para 5 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 5 · 5 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 5 · 1 section

(B) JERSEYSch 2 Pt 2 para 5 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 5 · 1 section

(E) GENERALSch 2 Pt 2 para 5 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 6 · 3 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 6 · 1 section

(B) JERSEYSch 2 Pt 1 para 6 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 6 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 6 · 1 section

(B) JERSEYSch 2 Pt 2 para 6 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 6 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 7 · 3 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 7 · 1 section

(B) JERSEYSch 2 Pt 1 para 7 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 7 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 7 · 1 section

(B) JERSEYSch 2 Pt 2 para 7 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 7 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 8 · 2 sections

(A) UNITED KINGDOMSch 2 Pt 1 para 8 · 1 section

(B) JERSEYSch 2 Pt 1 para 8 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 8 · 4 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 8 · 1 section

(B) JERSEYSch 2 Pt 2 para 8 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 8 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 9 · 1 section

(A) UNITED KINGDOMSch 2 Pt 1 para 9 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 9 · 3 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 9 · 1 section

(B) JERSEYSch 2 Pt 2 para 9 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 9 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 10 · 1 section

(A) UNITED KINGDOMSch 2 Pt 1 para 10 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 10 · 3 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 10 · 1 section

(B) JERSEYSch 2 Pt 2 para 10 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 10 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 11 · 1 section

(A) UNITED KINGDOMSch 2 Pt 1 para 11 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 11 · 3 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 11 · 1 section

(B) JERSEYSch 2 Pt 2 para 11 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 11 · 1 section

PART 1 — SPECIFIED PERSONSSch 2 Pt 1 para 12 · 1 section

(A) UNITED KINGDOMSch 2 Pt 1 para 12 · 1 section

PART 2 — SPECIFIED DESCRIPTIONS OF DISCLOSURESSch 2 Pt 2 para 12–Sch 2 para 53 · 51 sections

(A) UNITED KINGDOMSch 2 Pt 2 para 12 · 1 section

(B) JERSEYSch 2 Pt 2 para 12 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 12 · 1 section

(A) UNITED KINGDOMSch 2 Pt 2 para 13 · 1 section

(B) JERSEYSch 2 Pt 2 para 13 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 13 · 1 section

(A) UNITED KINGDOMSch 2 Pt 2 para 14 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 14 · 1 section

(A) UNITED KINGDOMSch 2 Pt 2 para 15 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 15 · 1 section

(A) UNITED KINGDOMSch 2 Pt 2 para 16 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 16 · 1 section

(A) UNITED KINGDOMSch 2 Pt 2 para 17 · 1 section

(D) ISLE OF MANSch 2 Pt 2 para 17 · 1 section

(A) UNITED KINGDOMSch 2 para 18–Sch 2 para 53 · 37 sections

SCHEDULE 3 — Amendments of remaining provisions of the Companies Act 1985 relating to offencesSch 3 para 1–Sch 3 para 7 · 7 sections

Failure to give information about interests in shares etcSch 3 para 1 · 1 section

Obstruction of rights conferred by a warrant or failure to comply with requirement under section 448Sch 3 para 2 · 1 section

Wrongful disclosure of information to which section 449 appliesSch 3 para 3 · 1 section

Destruction, mutilation etc of company documentsSch 3 para 4 · 1 section

Provision of false information in purported compliance with section 447Sch 3 para 5 · 1 section

Obstruction of inspector, etc exercising power to enter and remain on premisesSch 3 para 6 · 1 section

Attempted evasion of restrictions under Part 15Sch 3 para 7 · 1 section

SCHEDULE 4 — Documents and information sent or supplied to a companySch 4 para 1–Sch 4 para 8 · 9 sectionsPart 1 — IntroductionSch 4 para 1 · 1 section

Application of ScheduleSch 4 para 1 · 1 section

Part 2 — Communications in hard copy formSch 4 para 2–Sch 4 para 4 · 3 sections

IntroductionSch 4 para 2 · 1 section

Method of communication in hard copy formSch 4 para 3 · 1 section

Address for communications in hard copy formSch 4 para 4 · 1 section

PART 2A — Communications in electronic form from the registrar or the Secretary of StateSch 4 para 4A · 1 sectionPart 3 — Communications in electronic form in other casesSch 4 para 5–Sch 4 para 7 · 3 sections

IntroductionSch 4 para 5 · 1 section

Conditions for use of communications in electronic formSch 4 para 6 · 1 section

Address for communications in electronic formSch 4 para 7 · 1 section

Part 4 — Other agreed forms of communicationSch 4 para 8 · 1 sectionSCHEDULE 5 — Communications by a companySch 5 para 1–Sch 5 para 17 · 17 sectionsPart 1 — IntroductionSch 5 para 1 · 1 section

Application of this ScheduleSch 5 para 1 · 1 section

Part 2 — Communications in hard copy formSch 5 para 2–Sch 5 para 4 · 3 sections

IntroductionSch 5 para 2 · 1 section

Method of communication in hard copy formSch 5 para 3 · 1 section

Address for communications in hard copy formSch 5 para 4 · 1 section

Part 3 — Communications in electronic formSch 5 para 5–Sch 5 para 7 · 3 sections

IntroductionSch 5 para 5 · 1 section

Agreement to communications in electronic formSch 5 para 6 · 1 section

Address for communications in electronic formSch 5 para 7 · 1 section

Part 4 — Communications by means of a websiteSch 5 para 8–Sch 5 para 14 · 7 sections

Use of websiteSch 5 para 8 · 1 section

Agreement to use of websiteSch 5 para 9 · 1 section

Deemed agreement of members of company etc to use of websiteSch 5 para 10 · 1 section

Deemed agreement of debenture holders to use of websiteSch 5 para 11 · 1 section

Availability of document or informationSch 5 para 12 · 1 section

Notification of availabilitySch 5 para 13 · 1 section

Period of availability on websiteSch 5 para 14 · 1 section

Part 5 — Other agreed forms of communicationSch 5 para 15 · 1 sectionPart 6 — Supplementary provisionsSch 5 para 16–Sch 5 para 17 · 2 sections

Joint holders of shares or debenturesSch 5 para 16 · 1 section

Death or bankruptcy of holder of sharesSch 5 para 17 · 1 section

SCHEDULE 6 — Meaning of “subsidiary” etc: supplementary provisionsSch 6 para 1–Sch 6 para 10 · 10 sections

IntroductionSch 6 para 1 · 1 section

Voting rights in a companySch 6 para 2 · 1 section

Right to appoint or remove a majority of the directorsSch 6 para 3 · 1 section

Rights exercisable only in certain circumstances or temporarily incapable of exerciseSch 6 para 4 · 1 section

Rights held by one person on behalf of anotherSch 6 para 5–Sch 6 para 6 · 2 sections

Rights attached to shares held by way of securitySch 6 para 7 · 1 section

Rights attributed to holding companySch 6 para 8 · 1 section

Disregard of certain rightsSch 6 para 9 · 1 section

SupplementarySch 6 para 10 · 1 section

SCHEDULE 7 — Parent and subsidiary undertakings: supplementary provisionsSch 7 para 1–Sch 7 para 11 · 11 sections

IntroductionSch 7 para 1 · 1 section

Voting rights in an undertakingSch 7 para 2 · 1 section

Right to appoint or remove a majority of the directorsSch 7 para 3 · 1 section

Right to exercise dominant influenceSch 7 para 4 · 1 section

Rights exercisable only in certain circumstances or temporarily incapable of exerciseSch 7 para 5 · 1 section

Rights held by one person on behalf of anotherSch 7 para 6–Sch 7 para 7 · 2 sections

Rights attached to shares held by way of securitySch 7 para 8 · 1 section

Rights attributed to parent undertakingSch 7 para 9 · 1 section

Disregard of certain rightsSch 7 para 10 · 1 section

SupplementarySch 7 para 11 · 1 section

SCHEDULE 9 — Removal of special provisions about accounts and audit of charitable companiesSch 9 para 1–Sch 9 para 16 · 16 sectionsPart 1 — The Companies Act 1985 (c. 6)Sch 9 para 1–Sch 9 para 8 · 8 sectionsPart 2 — The Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)Sch 9 para 9–Sch 9 para 16 · 8 sectionsSCHEDULE 10 — Recognised supervisory bodiesSch 10 para 1–Sch 10 para 27 · 41 sectionsPart 1 — Grant and revocation of recognition of a supervisory bodySch 10 para 1–Sch 10 para 5 · 5 sections

Application for recognition of supervisory bodySch 10 para 1 · 1 section

Grant and refusal of recognitionSch 10 para 2 · 1 section

Revocation of recognitionSch 10 para 3 · 1 section

Transitional provisionSch 10 para 4 · 1 section

Orders not statutory instrumentsSch 10 para 5 · 1 section

Part 2 — Requirements for recognition of a supervisory bodySch 10 para 5A–Sch 10 para 20ZA · 26 sections

Delegation etc. of tasks by competent authoritySch 10 para 5A · 1 section

ConsultationSch 10 para 5B · 1 section

Holding of appropriate qualificationSch 10 para 6–Sch 10 para 7A · 3 sections

Auditors to be fit and proper personsSch 10 para 8 · 1 section

Professional integrity and independenceSch 10 para 9 · 1 section

Technical standardsSch 10 para 10 · 1 section

Technical standards for group auditsSch 10 para 10A · 1 section

Public interest entity reporting requirementsSch 10 para 10B · 1 section

Public interest entity independence requirementsSch 10 para 10C · 1 section

Procedures for maintaining competenceSch 10 para 11 · 1 section

Monitoring and enforcementSch 10 para 12 · 1 section

Monitoring of auditsSch 10 para 13 · 1 section

Membership, eligibility and enforcementSch 10 para 14 · 1 section

Investigation of complaintsSch 10 para 15 · 1 section

Independent investigation for enforcement purposesSch 10 para 16 · 1 section

Transfer of papers to third countriesSch 10 para 16A · 1 section

Transfer to approved third country competent authoritySch 10 para 16AA · 1 section

Transfer for purposes of investigation of auditorSch 10 para 16AB · 1 section

Meeting of claims arising out of audit workSch 10 para 17 · 1 section

Taking account of costs of complianceSch 10 para 19 · 1 section

Promotion and maintenance of standardsSch 10 para 20 · 1 section

InterpretationSch 10 para 20A · 1 section

Supplementary: funding of arrangementsSch 10 para 20ZA · 1 section

Part 3 — Arrangements in which recognised supervisory bodies are required to participateSch 10 para 21–Sch 10 para 27 · 10 sections

Arrangements for setting standards relating to professional integrity and independenceSch 10 para 21 · 1 section

Arrangements for setting technical standardsSch 10 para 22 · 1 section

Arrangements for setting standards relating to public interest entity reporting requirementsSch 10 para 22A · 1 section

Arrangements for setting standards relating to public interest entity independence requirementsSch 10 para 22B · 1 section

Arrangements for independent monitoring of audits of listed companies and other major bodiesSch 10 para 23 · 1 section

Arrangements for independent monitoring of third country auditsSch 10 para 23A · 1 section

Arrangements for independent investigation for disciplinary purposes of public interest casesSch 10 para 24 · 1 section

Supplementary: arrangements to operate independently of bodySch 10 para 25 · 1 section

Supplementary: funding of arrangementsSch 10 para 26 · 1 section

Supplementary: scope of arrangementSch 10 para 27 · 1 section

SCHEDULE 11 — Recognised professional qualificationsSch 11 para 1–Sch 11 para 11 · 11 sectionsPart 1 — Grant and revocation of recognition of a professional qualificationSch 11 para 1–Sch 11 para 5 · 5 sections

Application for recognition of professional qualificationSch 11 para 1 · 1 section

Grant and refusal of recognitionSch 11 para 2 · 1 section

Revocation of recognitionSch 11 para 3 · 1 section

Transitional provisionSch 11 para 4 · 1 section

Orders not statutory instrumentsSch 11 para 5 · 1 section

Part 2 — Requirements for recognition of a professional qualificationSch 11 para 6–Sch 11 para 11 · 6 sections

Entry requirementsSch 11 para 6 · 1 section

Requirement for theoretical instruction or professional experienceSch 11 para 7 · 1 section

ExaminationSch 11 para 8 · 1 section

Practical trainingSch 11 para 9 · 1 section

Supplementary provision with respect to a sufficient period of professional experienceSch 11 para 10 · 1 section

The body offering the qualificationSch 11 para 11 · 1 section

SCHEDULE 11A — Specified persons, descriptions, disclosures etc for the purposes of section 1224ASch 11A para 1–Sch 11A para 80 · 86 sectionsPART 1 — Specified personsSch 11A para 1–Sch 11A para 17D · 22 sectionsPART 2 — Specified descriptions of disclosuresSch 11A para 18–Sch 11A para 78 · 62 sectionsPART 3 — Overseas regulatory bodiesSch 11A para 79–Sch 11A para 80 · 2 sectionsSCHEDULE 12 — Arrangements in which registered third country auditors are required to participateSch 12 para 1–Sch 12 para 6 · 6 sections

Arrangements for independent monitoring of audits of UK-traded third country companiesSch 12 para 1 · 1 section

Arrangements for independent investigations for disciplinary purposesSch 12 para 2 · 1 section

Supplementary: arrangements to operate independently of third country auditorSch 12 para 3 · 1 section

Supplementary: funding of arrangementsSch 12 para 4 · 1 section

Supplementary: scope of arrangementsSch 12 para 5 · 1 section

Specification of particular arrangements by the Secretary of StateSch 12 para 6 · 1 section

SCHEDULE 13 — Supplementary provisions with respect to delegation orderSch 13 para 1–Sch 13 para 13 · 13 sections

Operation of this ScheduleSch 13 para 1 · 1 section

StatusSch 13 para 2 · 1 section

Name, members and chairmanSch 13 para 3 · 1 section

Financial provisionsSch 13 para 4 · 1 section

ProceedingsSch 13 para 5 · 1 section

FeesSch 13 para 6 · 1 section

Legislative functionsSch 13 para 7–Sch 13 para 9 · 3 sections

Report and accountsSch 13 para 10 · 1 section

Other supplementary provisionsSch 13 para 11–Sch 13 para 13 · 3 sections

SCHEDULE 14 — Statutory auditors: consequential amendmentsSch 14 para 1 · 1 section

Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)Sch 14 para 1 · 1 section

SCHEDULE 15 — Transparency obligations and related matters: minor and consequential amendmentsSch 15 para 1–Sch 15 para 15 · 15 sectionsPart 1 — Amendments of the Financial Services and Markets Act 2000Sch 15 para 1–Sch 15 para 12 · 12 sectionsPart 2 — Amendments of the Companies (Audit, Investigations and Community Enterprise) Act 2004Sch 15 para 13–Sch 15 para 15 · 3 sections

Cite this legislation

Official citation: 2006 c. 46
Source: legislation.gov.uk
Data synced: 4 July 2026
Licence: OGL-3 ↗

Companies Act 2006 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-2006-46

This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.

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Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).