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Companies Legislation
Publisher: Bloomsbury Professional
Copyright: 2023 Crown
Law As Stated At: 23 March 2023
Companies Legislation
The full text of the UK Companies Act 2006 and related legislation.
Last update: 23 March 2023
Contents
- Close sectionCompanies Act 2006
- Close sectionPart 1: GENERAL INTRODUCTORY PROVISIONS [ss1-6]
- Close sectionPart 2: COMPANY FORMATION
- Close sectionPart 3: A COMPANY'S CONSTITUTION [ss17-38]
- Close sectionPart 4: A COMPANY'S CAPACITY AND RELATED MATTERS [ss39-52]
- Close sectionPart 5: A COMPANY'S NAME [ss53-85]
- Close sectionPart 6: A COMPANY'S REGISTERED OFFICE [ss86-88]
- Close sectionPart 7: RE-REGISTRATION AS A MEANS OF ALTERING A COMPANY'S STATUS [ss89-111]
- Close sectionPart 8: A COMPANY'S MEMBERS [ss112-144]
- Close sectionPart 9: EXERCISE OF MEMBERS' RIGHTS [ss145-153]
- Close sectionPart 10: A COMPANY'S DIRECTORS [ss154-259]
- Chapter 1: APPOINTMENT AND REMOVAL OF DIRECTORS [ss154-156]
- Chapter 2: GENERAL DUTIES OF DIRECTORS [ss170-181]
- Chapter 3: DECLARATION OF INTEREST IN EXISTING TRANSACTION OR ARRANGEMENT [ss182-187]
- Chapter 4: TRANSACTIONS WITH DIRECTORS REQUIRING APPROVAL OF MEMBERS [ss188-225]
- Chapter 4A: Directors of Quoted Companies [and Traded Companies]2: Special Provision [ss 226A-226F]]1
- Chapter 5: DIRECTORS' SERVICE CONTRACTS [ss227-230]
- Chapter 6: CONTRACTS WITH SOLE MEMBERS WHO ARE DIRECTORS [s231]
- Chapter 7: DIRECTORS' LIABILITIES [ss232-239]
- Chapter 8: DIRECTORS' RESIDENTIAL ADDRESSES: PROTECTION FROM DISCLOSURE [ss240-246]
- Chapter 9: SUPPLEMENTARY PROVISIONS [ss247-259]
- Close sectionPart 11: DERIVATIVE CLAIMS AND PROCEEDINGS BY MEMBERS [ss260-269]
- Close sectionPart 12: COMPANY SECRETARIES [ss270-280]
- Close sectionPart 13: RESOLUTIONS AND MEETINGS [ss281-361]
- Chapter 1: GENERAL PROVISIONS ABOUT RESOLUTIONS [ss281-287]
- Chapter 2: WRITTEN RESOLUTIONS [ss288-300]
- Chapter 3: RESOLUTIONS AT MEETINGS [ss301-335]
- Chapter 4: PUBLIC COMPANIES [AND TRADED COMPANIES]1: ADDITIONAL REQUIREMENTS FOR AGMS [ss336-340]
- Chapter 5: ADDITIONAL REQUIREMENTS FOR QUOTED COMPANIES AND TRADED COMPANIES [ss341-354]
- Chapter 6: RECORDS OF RESOLUTIONS AND MEETINGS [ss355-359]
- Chapter 7: SUPPLEMENTARY PROVISIONS [ss360-361]
- Close sectionPart 14: CONTROL OF POLITICAL DONATIONS AND EXPENDITURE [ss362-379]
- Close sectionPart 15: ACCOUNTS AND REPORTS [ss380-474]
- Close sectionChapter 1: INTRODUCTION [ss380-385]
- Close sectionChapter 2: ACCOUNTING RECORDS [ss386-389]
- Close sectionChapter 3: A COMPANY'S FINANCIAL YEAR [ss390-392]
- Close sectionChapter 4: ANNUAL ACCOUNTS [ss393-414]
- Close section[Chapter 4A: Strategic Report [ss414A–414D]
- Close sectionChapter 5: DIRECTORS' REPORT [ss415-419A]
- Close sectionChapter 6: Quoted Companies [and Traded Companies]1: Directors' Remuneration Report [ss420-422]
- Close sectionChapter 7: PUBLICATION OF ACCOUNTS AND REPORTS [ss423-436]
- Duty to circulate copies of accounts and reports
- Option to provide [strategic report with supplementary material]1
- [Section 172(1) Statement Requirements As To Website Publication
- Quoted companies [and traded companies]1: requirements as to website publication
- Right of member or debenture holder to demand copies of accounts and reports
- Requirements in connection with publication of accounts and reports
- Close sectionChapter 8: PUBLIC COMPANIES: LAYING OF ACCOUNTS AND REPORTS BEFORE GENERAL MEETING [ss437-438]
- Close sectionChapter 9: Quoted Companies [and Traded Companies]1: Members' Approval of Directors' Remuneration Report [ss439-440]
- Close sectionChapter 10: FILING OF ACCOUNTS AND REPORTS [ss441-453]
- Close sectionChapter 11: REVISION OF DEFECTIVE ACCOUNTS AND REPORTS [ss454-462]
- Close sectionChapter 12: SUPPLEMENTARY PROVISIONS [ss463-474]
- Close sectionPart 16: AUDIT [ss475-539]
- Close sectionChapter 1: REQUIREMENT FOR AUDITED ACCOUNTS [ss475-484]
- Close sectionChapter 2: APPOINTMENT OF AUDITORS [ss485-494]
- Close sectionChapter 3: FUNCTIONS OF AUDITOR [ss495-510]
- Close sectionChapter 4: REMOVAL, RESIGNATION, ETC OF AUDITORS [ss511-531]
- Close sectionChapter 5: QUOTED COMPANIES: RIGHT OF MEMBERS TO RAISE AUDIT CONCERNS AT ACCOUNTS MEETING [ss527-531]
- Close sectionChapter 6: AUDITORS' LIABILITY [ss532-538]
- Close sectionChapter 7: SUPPLEMENTARY PROVISIONS [ss538A-539]
- Close sectionPart 17: A COMPANY'S SHARE CAPITAL [ss540-657]
- Chapter 1: SHARES AND SHARE CAPITAL OF A COMPANY [ss540-548]
- Chapter 2: ALLOTMENT OF SHARES: GENERAL PROVISIONS [ss549-559]
- Chapter 3: ALLOTMENT OF EQUITY SECURITIES: EXISTING SHAREHOLDERS' RIGHT OF PRE-EMPTION [ss560-577]
- Chapter 4: PUBLIC COMPANIES: ALLOTMENT WHERE ISSUE NOT FULLY SUBSCRIBED [ss578-579]
- Chapter 5: PAYMENT FOR SHARES [ss580-592]
- Chapter 6: PUBLIC COMPANIES: INDEPENDENT VALUATION OF NON-CASH CONSIDERATION [ss593-609]
- Chapter 7: SHARE PREMIUMS [ss610-616]
- Chapter 8: ALTERATION OF SHARE CAPITAL [ss617-628]
- Chapter 9: CLASSES OF SHARE AND CLASS RIGHTS [ss629-640]
- Chapter 10: REDUCTION OF SHARE CAPITAL [ss641-653]
- Chapter 11: MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS [ss654-657]
- Close sectionPart 18: ACQUISITION BY LIMITED COMPANY OF ITS OWN SHARES [ss658-737]
- Close sectionChapter 1: GENERAL PROVISIONS [ss658-676]
- Close sectionChapter 2: FINANCIAL ASSISTANCE FOR PURCHASE OF OWN SHARES [ss677-683]
- Close sectionChapter 3: REDEEMABLE SHARES [ss684-689]
- Close sectionChapter 4: PURCHASE OF OWN SHARES [ss690-708]
- Close sectionChapter 5: REDEMPTION OR PURCHASE BY PRIVATE COMPANY OUT OF CAPITAL [ss709-723]
- Close sectionChapter 6: TREASURY SHARES [ss724-732]
- Close sectionChapter 7: SUPPLEMENTARY PROVISIONS [ss733-737]
- Close sectionPart 19: DEBENTURES [ss738-754]
- Close sectionPart 20: PRIVATE AND PUBLIC COMPANIES [ss755-767]
- Close sectionChapter 1: PROHIBITION OF PUBLIC OFFERS BY PRIVATE COMPANIES [ss755-760]
- Prohibition of public offers by private company
- Meaning of "offer to the public"
- Enforcement of prohibition: order restraining proposed contravention
- Enforcement of prohibition: orders available to the court after contravention
- Enforcement of prohibition: remedial order
- Validity of allotment etc not affected
- Close sectionChapter 2: MINIMUM SHARE CAPITAL REQUIREMENT FOR PUBLIC COMPANIES [ss761-767]
- Public company: requirement as to minimum share capital
- Procedure for obtaining certificate
- The authorised minimum
- Power to alter authorised minimum
- Authorised minimum: application of initial requirement
- Authorised minimum: application where shares denominated in different currencies etc
- Consequences of doing business etc without a trading certificate
- Close sectionChapter 1: PROHIBITION OF PUBLIC OFFERS BY PRIVATE COMPANIES [ss755-760]
- Close sectionPart 21A: INFORMATION ABOUT PEOPLE WITH SIGNIFICANT CONTROL [ss790A-790ZG]
- Close sectionPart 21: CERTIFICATION AND TRANSFER OF SECURITIES [ss768-790]
- Close sectionPart 22: INFORMATION ABOUT INTERESTS IN A COMPANY'S SHARES [ss791-828]
- Introductory [ss791-792]
- Notice requiring information about interests in shares [ss793-796]
- Orders imposing restrictions on shares [ss797-802]
- Power of members to require company to act [ss803-807]
- Register of interests disclosed [ss808-819]
- Meaning of interest in shares [ss820-825]
- Other supplementary provisions [ss826-828]
- Close sectionPart 23: DISTRIBUTIONS [ss829-853]
- Close sectionPart 24: ANNUAL CONFIRMATION OF ACCURACY OF INFORMATION ON REGISTER [ss854-859]
- Duty to deliver confirmation statements
- [Duties to notify a relevant event
- [Duty to notify a change in company's principal business activities
- [Duty to deliver statement of capital
- [Duty to notify trading status of shares
- [Duty to deliver shareholder information: non-traded companies
- [Duty to deliver shareholder information: certain traded companies
- [Duty to deliver information about exemption from Part 21A
- [Duty to deliver information about people with significant control
- [Power to amend duties to deliver certain information
- [Confirmation statements: power to make further provision byregulations
- [Failure to deliver confirmation statement
- Close sectionPart 25: COMPANY CHARGES [ss859A-894]
- Close sectionPart 26: [ARRANGEMENTS AND RECONSTRUCTIONS: GENERAL]1 [ss895-901]
- Application of this Part [s895]
- Meeting of creditors or members [s896]
- Meeting of creditors or members [s897]
- Meeting of creditors or members [s898]
- Court sanction for compromise or arrangement [s899]
- [Special cases [s899A]
- Reconstructions and amalgamations [s900]
- Obligations of company with respect to articles etc [s901]
- Close section[Part 26A: ARRANGEMENTS AND RECONSTRUCTIONS: COMPANIES IN FINANCIAL DIFFICULTY]1 [ss901A-901L]
- Application of this Part [ss901A-901B]
- Meeting of creditors or members [ss901C-901E]
- Court sanction for compromise or arrangement [ss901F-901G]
- Special cases [ss901H-901I]
- Reconstructions and amalgamations [s901J]
- Obligations of company with respect to articles etc [s901K]
- Power to amend Act [s901L]
- Close sectionPart 27: MERGERS AND DIVISIONS OF PUBLIC COMPANIES [ss902-941]
- Close sectionPart 28: TAKEOVERS ETC [ss942-992]
- Close sectionPart 29: FRAUDULENT TRADING [s993]
- Close sectionPart 30: PROTECTION OF MEMBERS AGAINST UNFAIR PREJUDICE [ss994-999]
- Close sectionPart 31: DISSOLUTION AND RESTORATION TO THE REGISTER [ss1000-1034]
- Close sectionPart 32: COMPANY INVESTIGATIONS: AMENDMENTS [ss1035-1039]
- Close sectionPart 33: UK COMPANIES NOT FORMED UNDER COMPANIES LEGISLATION [ss1040-1043]
- Close sectionPart 34: OVERSEAS COMPANIES [ss1044-1059]
- Close sectionPart 35: THE REGISTRAR OF COMPANIES [ss1059A-1120]
- Scheme of this Part [s1059A]
- The registrar [ss1060-1063]
- Certificates of incorporation [ss1064-1065]
- Registered numbers [ss1066-1067]
- Delivery of documents to the registrar [ss1068-1071]
- Requirements for proper delivery [ss1072-1076]
- Public notice of receipt of certain documents [ss1077-1079A]
- [Notice of receipt of documents about new directors [s1079B]
- The register [ss1080-1084]
- Inspection etc of the register [ss1085-1092]
- Correction or removal of material on the register [ss1093-1098]
- The registrar's index of company names [ss1099-1101]
- Language requirements: translation [ss1102-1107]
- Language requirements: transliteration [ss1108-1110]
- Supplementary provisions [ss1111-1120]
- Close sectionPart 36: OFFENCES UNDER THE COMPANIES ACTS [ss1121-1133]
- Close sectionPart 37: COMPANIES: SUPPLEMENTARY PROVISIONS [ss1134-1157]
- Close sectionPart 38: COMPANIES: INTERPRETATION [ss1158-1174]
- Close sectionPart 39: COMPANIES: MINOR AMENDMENTS [ss1175-1181]
- Removal of special provisions about accounts and audit of charitable companies
- Power of Secretary of State to bring civil proceedings on company's behalf
- Repeal of certain provisions about company directors
- Repeal of requirement that certain companies publish periodical statement
- Repeal of requirement that Secretary of State prepare annual report
- Repeal of certain provisions about company charges
- Access to constitutional documents of RTE and RTM companies
- Close sectionPart 40: COMPANY DIRECTORS: FOREIGN DISQUALIFICATION ETC [ss1182-1191]
- Close sectionPart 41: BUSINESS NAMES [ss1192-1208]
- Close sectionPart 42: STATUTORY AUDITORS [ss1209-1264]
- Close sectionChapter 1: INTRODUCTORY [ss1209-1211]
- Close sectionChapter 2: INDIVIDUALS AND FIRMS [ss1212-1225]
- Close sectionChapter 3: AUDITORS GENERAL [ss1226-1238]
- Close sectionChapter 4: THE REGISTER OF AUDITORS ETC [ss1239-1240]
- Close section[Chapter 4A: Equivalent Third Countries and Transitional Third Countries [s1240A]
- Close section[Chapter 4B: Approved Third Country Competent Authorities [s1240B]
- Close sectionChapter 5: REGISTERED THIRD COUNTRY AUDITORS [ss1241-1247]
- Close sectionChapter 6: SUPPLEMENTARY AND GENERAL [ss1248-1264]
- Power to require second company audit
- False and misleading statements
- Fees
- Duty of Secretary of State to report on inspections
- Delegation of Secretary of State's functions
- Cooperation with foreign competent authorities
- [Transfer of papers to third countries
- International obligations
- General provision relating to offences
- Notices etc
- Interpretation
- Miscellaneous and general
- Close sectionPart 43: TRANSPARENCY OBLIGATIONS AND RELATED MATTERS [ss1265-1273]
- Close sectionPart 44: MISCELLANEOUS PROVISIONS [ss1274-1283]
- Close sectionPart 45: NORTHERN IRELAND [ss1284-1287]
- Close sectionPart 46: GENERAL SUPPLEMENTARY PROVISIONS [ss1288-1297]
- Close sectionPart 47: FINAL PROVISIONS [ss1298-1300]
- Close sectionSchedule 1: CONNECTED PERSONS: REFERENCES TO AN INTEREST IN SHARES OR DEBENTURES
- Close sectionSchedule 1A: REFERENCES TO PEOPLE WITH SIGNIFICANT CONTROL OVER A COMPANY
- Close sectionSchedule 1B: ENFORCEMENT OF DISCLOSURE REQUIREMENTS
- Right to issue restrictions notice
- [Relevant interests
- [Effect of restrictions notice
- [Protection of third party rights
- [Breach of restrictions
- [Relaxation of restrictions
- [Orders for sale
- [Company's power to withdraw restrictions notice
- [Supplementary provision
- [Offences for failing to comply with notices
- [Offences for failing to provide information
- Close section[Schedule 1C: Rules of the Takeover Panel: general principles and other provision
- Close sectionSchedule 2: SPECIFIED PERSONS, DESCRIPTIONS OF DISCLOSURES ETC FOR THE PURPOSES OF SECTION 948
- Close sectionSchedule 3: AMENDMENTS OF REMAINING PROVISIONS OF THE COMPANIES ACT 1985 RELATING TO OFFENCES
- Failure to give information about interests in shares etc
- Obstruction of rights conferred by a warrant or failure to comply with requirement under section 448
- Wrongful disclosure of information to which section 449 applies
- Destruction, mutilation etc of company documents
- Provision of false information in purported compliance with section 447
- Obstruction of inspector, etc exercising power to enter and remain on premises
- Attempted evasion of restrictions under Part 15
- Close sectionSchedule 4: DOCUMENTS AND INFORMATION SENT OR SUPPLIED TO A COMPANY
- Close sectionSchedule 5: COMMUNICATIONS BY A COMPANY
- Close sectionSchedule 6: MEANING OF "SUBSIDIARY" ETC: SUPPLEMENTARY PROVISIONS
- Introduction
- Voting rights in a company
- Right to appoint or remove a majority of the directors
- Rights exercisable only in certain circumstances or temporarily incapable of exercise
- Rights held by one person on behalf of another
- Rights held by one person on behalf of another
- Rights attached to shares held by way of security
- Rights attributed to holding company
- Disregard of certain rights
- Supplementary
- Close sectionSchedule 7: PARENT AND SUBSIDIARY UNDERTAKINGS: SUPPLEMENTARY PROVISIONS
- Introduction
- Voting rights in an undertaking
- Right to appoint or remove a majority of the directors
- Right to exercise dominant influence
- Rights exercisable only in certain circumstances or temporarily incapable of exercise
- Rights held by one person on behalf of another
- Rights held by one person on behalf of another
- Rights attached to shares held by way of security
- Rights attributed to parent undertaking
- Disregard of certain rights
- Supplementary
- Schedule 8: INDEX OF DEFINED EXPRESSIONS
- Schedule 9: [. . .]1
- Close sectionSchedule 10: RECOGNISED SUPERVISORY BODIES
- Close sectionSchedule 11: RECOGNISED PROFESSIONAL QUALIFICATIONS
- Close section[Schedule 11A: Specified persons, descriptions, disclosures etc for the purposes of section 1224A
- Close sectionSchedule 12: ARRANGEMENTS IN WHICH REGISTERED THIRD COUNTRY AUDITORS ARE REQUIRED TO PARTICIPATE
- Arrangements for independent monitoring of audits of [UK-traded third country companies]3
- Arrangements for independent investigations for disciplinary purposes
- Supplementary: arrangements to operate independently of third country auditor
- Supplementary: funding of arrangements
- Supplementary: scope of arrangements
- Specification of particular arrangements by the Secretary of State
- Close sectionSchedule 13: SUPPLEMENTARY PROVISIONS WITH RESPECT TO DELEGATION ORDER
- Close sectionSchedule 14: STATUTORY AUDITORS: CONSEQUENTIAL AMENDMENTS
- Close sectionSchedule 15: TRANSPARENCY OBLIGATIONS AND RELATED MATTERS: MINOR AND CONSEQUENTIAL AMENDMENTS
- Close sectionSchedule 16: REPEALS
- Close sectionCompanies (Audit, Investigations and Community Enterprise) Act 2004
- Close sectionPart 1: AUDITORS, ACCOUNTS, DIRECTORS' LIABILITIES AND INVESTIGATIONS
- Close sectionPart 2: COMMUNITY INTEREST COMPANIES
- Close sectionPart 3: SUPPLEMENTARY
- Schedule 1: New Schedule 7B to the Companies Act 1985
- Close sectionSchedule 2: Minor and consequential amendments relating to Part 1
- Close sectionSchedule 3: Regulator of community interest companies
- Close sectionSchedule 4: Appeal Officer for Community Interest Companies
- Close sectionSchedule 5: Official Property Holder for Community Interest Companies
- Close sectionSchedule 6: Community Interest Companies: names
- Close sectionSchedule 7: Community Interest Companies: investigations
- Schedule 8: Repeals and revocations
- Close sectionExplanatory Note
- Close sectionCompanies Act 1989
- Close sectionPart I: COMPANY ACCOUNTS
- Close sectionPart II: ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR
- Close sectionPart III: INVESTIGATIONS AND POWERS TO OBTAIN INFORMATION
- Close sectionPart IV: REGISTRATION OF COMPANY CHARGES
- Close sectionPart V: OTHER AMENDMENTS OF COMPANY LAW
- A company's capacity and related matters
- Charitable companies (Scotland).
- De-regulation of private companies
- Elective resolution of private company.
- Appointment and removal of auditors and related matters Introduction
- Appointment of auditors.
- Rights of auditors.
- Remuneration of auditors.
- Removal, resignation, &c. of auditors.
- Company records and related matters
- Miscellaneous
- Company contracts and execution of documents by companies.
- Company contracts and execution of documents by companies.
- Orders imposing restrictions on shares.
- Annual returns
- Floating charges (Scotland).
- "Subsidiary", "holding company" and "wholly-owned subsidiary".
- Minor amendments.
- Close sectionPart VI: MERGERS AND RELATED MATTERS
- Close sectionPart VII: FINANCIAL MARKETS AND INSOLVENCY
- Introduction
- [Recognised bodies]9
- [Qualifying collateral arrangements and qualifying property transfers
- Change in default rules.
- Modifications of the law of insolvency.
- [Proceedings of recognised bodies take precedence over insolvency procedures]10
- Duty to give assistance for purposes of default proceedings.
- Supplementary provisions as to default proceedings.
- Duty to report on completion of default proceedings.
- Net sum payable on completion of default proceedings.
- Disclaimer of property, rescission of contracts, &c.
- Financial regulation
- Powers […]1 to give directions.
- Application to determine whether default proceedings to be taken.
- Supplementary provisions.
- Other exchanges and clearing houses
- [[Third]4 country central counterparties
- [[Third]2 country central counterparties: procedure
- [[Third]2 country CSDs
- Settlement arrangements provided by the Bank of England.
- Market charges
- Market property
- Priority of floating market charge over subsequent charges.
- Priority of market charge over unpaid vendor's lien.
- Proceedings against market property by unsecured creditors.
- Power to apply provisions to other cases.
- Powers of court in relation to certain proceedings begun before commencement.
- [Recognised central counterparties: disapplication of provisions on mutual credit and set-off
- Insolvency proceedings in other jurisdictions.
- Indemnity for certain acts, &c.
- Power to make further provision by regulations.
- Supplementary provisions as to regulations.
- Construction of references to parties to market contracts.
- Meaning of "default rules" and related expressions.
- Meaning of "relevant office-holder".
- [Meaning of "transfer"
- Minor definitions.
- Index of defined expressions.
- Close sectionPart VIII: AMENDMENTS OF THE FINANCIAL SERVICES ACT 1986
- Part IX: TRANSFER OF SECURITIES
- Close sectionPart X: MISCELLANEOUS AND GENERAL PROVISIONS
- Summary proceedings in Scotland for offences in connection with disqualification of directors.
- Restriction of duty to supply statements of premium income.
- Building societies: miscellaneous amendments.
- General
- Provisions extending to Northern Ireland.
- Commencement and transitional provisions.
- Short title.
- Close sectionSchedule 1 FORM AND CONTENT OF COMPANY ACCOUNTS
- Group undertakings
- Participating interests
- Consistency of accounting policies
- Revaluation reserve
- Compliance with accounting standards
- Provision for taxation
- Loans in connection with assistance for purchase of company's own shares
- Obligation to show corresponding amounts for previous financial year
- Special provisions where company is parent company or subsidiary undertaking
- Schedule 2 FORM AND CONTENT OF GROUP ACCOUNTS
- Schedule 3 DISCLOSURE OF INFORMATION: RELATED UNDERTAKINGS
- Schedule 4 DISCLOSURE OF INFORMATION: EMOLUMENTS AND OTHER BENEFITS OF DIRECTORS AND OTHERS
- Close sectionSchedule 5 MATTERS TO BE INCLUDED IN DIRECTORS' REPORT
- Schedule 6 EXEMPTIONS FOR SMALL AND MEDIUM-SIZED COMPANIES
- Close sectionSchedule 7 SPECIAL PROVISIONS FOR BANKING AND INSURANCE COMPANIES AND GROUPS
- Schedule 8 DIRECTORS' REPORT WHERE ACCOUNTS PREPARED IN ACCORDANCE WITH SPECIAL PROVISIONS FOR BANKING OR INSURANCE COMPANIES OR GROUPS
- Schedule 9 PARENT AND SUBSIDIARY UNDERTAKINGS; SUPPLEMENTARY PROVISIONS
- Close sectionSchedule 10 AMENDMENTS CONSEQUENTIAL ON PART I
- Close sectionSchedule 11 RECOGNITION OF SUPERVISORY BODY
- Close sectionSchedule 12 RECOGNITION OF PROFESSIONAL QUALIFICATION
- Close sectionSchedule 13 SUPPLEMENTARY PROVISIONS WITH RESPECT TO DELEGATION ORDER
- Close sectionSchedule 14 SUPERVISORY AND QUALIFYING BODIES: RESTRICTIVE PRACTICES
- Schedule 15 CHARGES ON PROPERTY OF OVERSEA COMPANIES
- Close sectionSchedule 16 AMENDMENTS CONSEQUENTIAL ON PART IV
- Close sectionSchedule 17 COMPANY CONTRACTS, SEALS, &C.: FURTHER PROVISIONS
- Close sectionSchedule 18 "SUBSIDIARY" AND RELATED EXPRESSIONS: CONSEQUENTIAL AMENDMENTS AND SAVINGS
- Coal Industry Nationalisation Act 1946 (c. 59)
- Electricity Act 1947 (c. 54)
- Landlord and Tenant Act 1954 (c. 56)
- Transport Act 1962 (c. 46)
- Harbours Act 1964 (c. 40)
- General Rate Act 1967 (c. 9)
- Transport Act 1968 (c. 73)
- Post Office Act 1969 (c. 48)
- Industry Act 1972 (c. 63)
- Coal Industry Act 1973 (c. 8)
- Industry Act 1975 (c. 68)
- Scottish Development Agency Act 1975 (c. 69)
- Welsh Development Agency Act 1975 (c. 70)
- Restrictive Trade Practices Act 1976 (c. 41)
- Industrial Common Ownership Act 1976 (c. 78)
- Aircraft and Shipbuilding Industries Act 1977 (c. 3)
- Nuclear Industry (Finance) Act 1977 (c. 7)
- Coal Industry Act 1977 (c. 39)
- Shipbuilding (Redundancy Payments) Act 1978 (c. 11)
- Capital Gains Tax Act 1979 (c. 14)
- Crown Agents Act 1979 (c. 43)
- Competition Act 1980 (c. 21)
- British Aerospace Act 1980 (c. 26)
- Local Government, Planning and Land Act 1980 (c. 65)
- British Telecommunications Act 1981 (c. 38)
- Transport Act 1981 (c. 56)
- Value Added Tax Act 1983 (c. 55)
- Telecommunications Act 1984 (c. 12)
- London Regional Transport Act 1984 (c. 32)
- Inheritance Tax Act 1984 (c. 51)
- Ordnance Factories and Military Services Act 1984 (c. 59)
- Companies Act 1985 (c.6)
- Transport Act 1985 (c. 67)
- Housing Act 1985 (c. 68)
- Housing Associations Act 1985 (c. 69)
- Atomic Energy Authority Act 1986 (c. 3)
- Airports Act 1986 (c. 31)
- Gas Act 1986 (c. 44)
- Building Societies Act 1986 (c. 53)
- Income and Corporation Taxes Act 1988 (c. 1)
- British Steel Act 1988 (c. 35)
- Close sectionSchedule 19 MINOR AMENDMENTS OF THE COMPANIES ACT 1985
- Correction of cross-reference
- Particulars to be given of directors and secretaries
- Transactions with directors not requiring authorisation
- Time limit for holding extraordinary general meeting convened on members' requisition
- Removal of restriction on transfer of shares
- Protection of company's members against unfair prejudice
- Requirements for registration by joint stock companies
- Delivery of documents by oversea companies
- Companies' registered numbers
- Exemptions from limit of 20 on members of partnership
- Meaning of "officer who is in default"
- Offences committed by partnerships and other unincorporated bodies
- Meaning of "office copy" in Scotland
- Index of defined expressions
- Fraudulent trading by unregistered companies
- Close sectionSchedule 20 AMENDMENTS ABOUT MERGERS AND RELATED MATTERS
- Close sectionSchedule 21 ADDITIONAL REQUIREMENTS FOR RECOGNITION
- Close sectionSchedule 22 FINANCIAL MARKETS AND INSOLVENCY: PROVISIONS APPLYING TO PRE-COMMENCEMENT CASES
- Close sectionSchedule 23 CONSEQUENTIAL AMENDMENTS OF THE FINANCIAL SERVICES ACT 1986
- Schedule 24 REPEALS
- Close sectionLimited Liability Partnerships Act 2000
- Close sectionStatutory Instruments
- Close sectionSI 2004 No. 3256: Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations
- 1. Citation, commencement and effect
- 2. Interpretation
- 3. Exchange gains or losses arising from liabilities or assets hedging shares etc.
- 4. Exchange gains or losses arising from derivative contracts hedging shares etc.
- [[4A. Relevant value
- [4B. Relevant time
- [[4C. Review period
- 5. Regulations 3 and 4: supplementary
- [5A. Net investment hedge of foreign operations
- [6. Application of regulations 7, 8 and 9 in relation to derivative contracts where fair value accounting applies
- [6A. Election to apply regulations 7, 8 or 9
- [[6B. Effect of elections on group member replacing another as party to derivative contract: regulations 7 and 8
- [6C. Effect of elections on transfers within groups: regulation 9
- [6D. Transfers within groups where no election under regulation 6A
- 7. Fair value profits or losses arising from derivative contracts which are currency contracts
- [7A. Exchange gains or losses arising from derivative contracts hedging anticipated or future proceeds from certain issues of shares
- 8. Profits or losses arising from derivative contracts which are commodity contracts or debt contracts
- 9. Profits or losses arising from derivative contracts which are interest rate contracts
- [9A. […]1
- 10. Bringing fair value profits or losses into account on currency and commodity contracts
- [10A. Bringing exchange gains into account on contracts to which regulation 7A applies
- [11. Profits and losses arising from loan relationships with embedded derivatives
- [12.
- [12A. Loan relationships as permanent as equity
- [13. Transitional provision: exchange losses arising from contracts to which regulation 7A applies
- Close sectionSI 2008 No. 373: Companies (Revision of Defective Accounts and Reports) Regulations 2008
- Part 1: INTRODUCTION
- Part 2: REVISED ACCOUNTS AND REPORTS
- Part 3: AUDITOR'S REPORTS
- Part 4: EFFECT OF REVISION
- Part 5: PUBLICATION, LAYING AND DELIVERY OF REVISED ACCOUNTS ETC
- Part 6: ABBREVIATED ACCOUNTS AND SUMMARY FINANCIAL STATEMENTS
- Part 7: COMPANIES EXEMPT FROM AUDIT
- Part 8: FINAL PROVISIONS
- Explanatory Note
- Close sectionSI 2008 No. 374: Companies (Summary Financial Statement) Regulations
- Part 1: INTRODUCTION
- Part 2: CONDITIONS FOR SENDING OUT SUMMARY FINANCIAL STATEMENT
- Part 3: FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT
- Part 4: SUPPLEMENTARY PROVISIONS
- Schedule 1 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS (OTHER THAN A BANKING OR INSURANCE COMPANY)
- Schedule 2 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF BANKING COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS
- Schedule 3 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF INSURANCE COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS
- Schedule 4 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY PREPARING COMPANIES ACT GROUP ACCOUNTS (OTHER THAN BANKING OR INSURANCE GROUP ACCOUNTS)
- Schedule 5 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY OF BANKING GROUP PREPARING COMPANIES ACT GROUP ACCOUNTS
- Schedule 6 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY OF INSURANCE GROUP PREPARING COMPANIES ACT GROUP ACCOUNTS
- Schedule 7 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS INDIVIDUAL ACCOUNTS
- Schedule 8 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS GROUP ACCOUNTS
- Explanatory Note
- Close sectionSI 2008 No. 409: Small Companies and Groups (Accounts and Directors' Report) Regulations 2008
- Part 1: INTRODUCTION
- Part 2: FORM AND CONTENT OF INDIVIDUAL ACCOUNTS
- Part 3: DIRECTORS' REPORT
- Part 4: FORM AND CONTENT OF GROUP ACCOUNTS
- Part 5: INTERPRETATION
- Schedule 1 COMPANIES ACT INDIVIDUAL ACCOUNTS
- Schedule 2 INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY NOT PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS INDIVIDUAL ACCOUNTS)
- Schedule 3 INFORMATION ABOUT DIRECTORS' BENEFITS: REMUNERATION (COMPANIES ACT OR IAS ACCOUNTS)1
- Schedule 4 COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES1
- Schedule 5 MATTERS TO BE DEALT WITH IN DIRECTORS' REPORT
- Schedule 6 GROUP ACCOUNTS
- Schedule 7 INTERPRETATION OF TERM "PROVISIONS"
- Schedule 8 GENERAL INTERPRETATION
- Close sectionSI 2008 No. 410: Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
- Close sectionPart 1: INTRODUCTION
- Close sectionPart 2: FORM AND CONTENT OF ACCOUNTS
- Companies Act individual accounts (companies other than banking and insurance companies)
- Medium-sized companies: exemptions for Companies Act individual accounts
- Companies Act individual accounts: banking companies
- Companies Act individual accounts: insurance companies
- Information about related undertakings (Companies Act or IAS individual or group accounts)
- Information about directors' benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)
- Companies Act group accounts
- Part 3: DIRECTORS' REPORT
- Part 4: DIRECTORS' REMUNERATION REPORT
- Part 5: INTERPRETATION
- Part 6: REVIEW
- Close sectionSchedule 1: COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES
- Close sectionPART 1: GENERAL RULES AND FORMATS
- Close sectionPart 2: ACCOUNTING PRINCIPLES AND RULES
- Close sectionPart 3: NOTES TO THE ACCOUNTS
- [Preliminary
- Close sectionGeneral
- Reserves and dividends
- Disclosure of accounting policies
- Information supplementing the balance sheet
- Share capital and debentures
- Fixed assets
- Investments
- [Information about fair value of assets and liabilities
- Information where investment property and living animals and plants included at fair value
- Reserves and provisions
- Provision for taxation
- Details of indebtedness
- [Guarantees and other financial commitments
- Miscellaneous matters
- Close sectionInformation supplementing the profit and loss account
- Part 4: SPECIAL PROVISION WHERE COMPANY IS A PARENT COMPANY OR SUBSIDIARY UNDERTAKING
- Part 5: SPECIAL PROVISIONS WHERE THE COMPANY IS AN INVESTMENT COMPANY
- Close sectionSchedule 2: BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
- Close sectionTHE REQUIRED FORMATS
- Close sectionFixed assets
- Close sectionMiscellaneous and supplementary provisions
- Excess of money owed over value received as an asset item
- Determination of cost
- Substitution of original stated amount where price or cost unknown
- Preliminary
- Alternative accounting rules
- Application of the depreciation rules
- Additional information to be provided in case of departure from historical cost accounting rules
- Revaluation reserve
- Inclusion of financial instruments at fair value
- Determination of fair value
- Hedged items
- [Other assets that may be included at fair value
- Accounting for changes in value
- The fair value reserve
- Assets and liabilities denominated in foreign currencies
- [Preliminary
- Close sectionGeneral
- Close sectionInformation supplementing the balance sheet
- Share capital and debentures
- Fixed assets
- [Information about fair value of assets and liabilities
- Information where investment property and living animals and plants included at fair value
- Reserves and provisions
- Provision for taxation
- Maturity analysis
- Debt and other fixed-income securities
- Subordinated liabilities
- Fixed cumulative dividends
- Details of assets charged
- [Guarantees and other financial commitments
- Memorandum items: Group undertakings
- Transferable securities
- Leasing transactions
- Assets and liabilities denominated in a currency other than sterling (or the currency in which the accounts are drawn up)
- Sundry assets and liabilities
- Unmatured forward transactions
- Miscellaneous matters
- Close sectionInformation supplementing the profit and loss account
- Part 4: INTERPRETATION OF THIS SCHEDULE
- Close sectionSchedule 3: INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
- Close sectionTHE REQUIRED FORMATS
- Balance sheet format
- Notes on the balance sheet format
- Profit and loss account format
- Notes on the profit and loss account format
- Preliminary
- Preliminary
- Accounting principles
- Valuation
- CURRENT VALUE ACCOUNTING RULES
- VALUATION AT FAIR VALUE
- HISTORICAL COST ACCOUNTING RULES
- RULES FOR DETERMINING PROVISIONS
- Provisions for claims outstanding
- General
- Information supplementing the balance sheet
- Information supplementing the profit and loss account
- Close sectionTHE REQUIRED FORMATS
- Close sectionSchedule 4: INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS
- Close sectionSchedule 5: INFORMATION ABOUT BENEFITS OF DIRECTORS
- Close sectionSchedule 6: COMPANIES ACT GROUP ACCOUNTS
- Close sectionSchedule 7: MATTERS TO BE DEALT WITH IN DIRECTORS' REPORT
- Part 1: MATTERS OF A GENERAL NATURE
- Part 2: DISCLOSURE REQUIRED BY COMPANY ACQUIRING ITS OWN SHARES ETC.
- Part 3: DISCLOSURE CONCERNING EMPLOYMENT ETC. OF DISABLED PERSONS
- Part 4: [ENGAGEMENT WITH EMPLOYEES, SUPPLIERS, CUSTOMERS AND OTHERS
- Part 5: [...]1
- Part 6: DISCLOSURE REQUIRED BY CERTAIN PUBLICLY-TRADED COMPANIES
- [Part 7: Disclosures Concerning Greenhouse Gas Emissions[, Energy Consumption and Energy Efficiency Action by Quoted Companies]2
- [Part 7A: Disclosures concerning greenhouse gas emissions, energy consumption and energy efficiency action by unquoted companies
- [Part 8: Statement of corporate governance arrangements
- Close section[Schedule 8: QUOTED COMPANIES [AND TRADED COMPANIES]2: DIRECTORS' REMUNERATION REPORT
- Part 1: Introductory
- [Part 2: Annual Statement
- [Part 3: Annual Report on Remuneration
- [Part 4: Directors' Remuneration Policy
- [Part 5: Provisions of the Directors' Remuneration Report Which are Subject to Audit
- [Part 6: Revised Directors' Remuneration Policy
- [Part 7: Interpretation and Supplementary
- Close sectionSchedule 9: INTERPRETATION OF TERM "PROVISIONS"
- Schedule 10 GENERAL INTERPRETATION
- Close sectionSI 2008 No. 489: Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations
- Close sectionSI 2008 No. 569: Partnerships (Accounts) Regulations 2008
- Close sectionSI 2008 No. 623: Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008
- Close sectionSI 2008 No. 1911: Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
- Part 1: GENERAL INTRODUCTORY PROVISIONS
- Part 2: LLPs QUALIFYING AS SMALL
- Part 3: ACCOUNTING RECORDS
- Part 4: FINANCIAL YEARS
- Part 5: ANNUAL ACCOUNTS
- [Part 5A: ENERGY AND CARBON REPORT
- Part 6: PUBLICATION OF [accounts and reports]1
- Part 7: FILING OF [accounts and reports]1
- Part 8: REVISION OF DEFECTIVE [accounts and reports]2
- Part 9: ACCOUNTS [AND REPORTS]1: SUPPLEMENTARY PROVISIONS
- Part 10: AUDIT REQUIREMENT
- Part 11: APPOINTMENT OF AUDITORS
- Part 12: FUNCTIONS OF AUDITOR
- Part 13: REMOVAL, RESIGNATION, ETC OF AUDITORS
- Part 14: LLP AUDIT: SUPPLEMENTARY PROVISIONS
- Part 15: STATUTORY AUDITORS
- Part 16: OFFENCES
- Part 17: LLPs: SUPPLEMENTARY AND INTERPRETATION
- Part 18: FINAL PROVISIONS
- Explanatory Note
- Close sectionSI 2008 No. 1912: Small Limited Liability Partnerships (Accounts) Regulations 2008
- Part 1: INTRODUCTION
- Part 2: FORM AND CONTENT OF INDIVIDUAL ACCOUNTS
- Part 3: FORM AND CONTENT OF GROUP ACCOUNTS
- Part 4: INTERPRETATION
- Close sectionSchedule 1 NON-IAS INDIVIDUAL ACCOUNTS
- Schedule 2 INFORMATION ABOUT RELATED UNDERTAKINGS WHERE LLP NOT PREPARING GROUP ACCOUNTS (NON-IAS OR IAS INDIVIDUAL ACCOUNTS)
- Schedule 3 NON-IAS ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES
- Schedule 4 GROUP ACCOUNTS
- Schedule 5 GENERAL INTERPRETATION
- Explanatory Note
- Close sectionSI 2008 No. 1913: Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
- Part 1: INTRODUCTION
- Part 2: FORM AND CONTENT OF ACCOUNTS
- Part 3: INTERPRETATION
- [Part 4 REVIEW
- Schedule 1 NON-IAS INDIVIDUAL ACCOUNTS
- Schedule 2 INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING NON-IAS OR IAS ACCOUNTS
- Schedule 3 NON-IAS GROUP ACCOUNTS
- Schedule 4 GENERAL INTERPRETATION
- Explanatory Note
- Close sectionSI 2009 No. 1801: Overseas Companies Regulations 2009
- Part 1: Introduction
- Part 2: Initial registration of particulars
- Part 3: Alteration in registered particulars
- Part 4: Usual residential addresses: protection from disclosure
- Part 5: Delivery of accounting documents: general
- Part 6: Delivery of accounting documents: credit or financial institutions
- Part 7: Trading disclosures
- Part 8: Returns in case of winding up etc
- Part 9: Miscellaneous provisions
- Part 10: Supplementary provisions
- Schedule 1 Specified public authorities
- Schedule 2 CONDITIONS FOR PERMITTED DISCLOSURE
- Schedule 3: Application to prevent disclosure of address to credit reference agency
- Schedule 4: Overseas companies individual accounts
- Schedule 5 OVERSEAS COMPANIES GROUP ACCOUNTS
- Schedule 6 CREDIT AND FINANCIAL INSTITUTIONS INDIVIDUAL ACCOUNTS
- Schedule 7 CREDIT AND FINANCIAL INSTITUTIONS GROUP ACCOUNTS
- Schedule 8 TRANSITIONAL PROVISIONS AND SAVINGS
- Close sectionSI 2009 No. 1804: Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009
- Close sectionPart 1: General introductory provisions
- Close section[Part 1A: Incorporation
- Close sectionPart 2: Formalities of doing business
- Close sectionPart 3: An LLP's name
- Close sectionPart 4: An LLP's registered office
- Close sectionPart 5: An LLP's members
- Close sectionPart 6: Debentures
- Close sectionPart 7: Certification and transfer of debentures
- Close section[Part 8: Annual confirmation by LLP of accuracy of information on register
- Close section[Part 8A: An LLP's register of people with significant control
- Overview
- [Key terms
- [Information gathering
- [Required particulars
- [Register of people with significant control
- [Inspection and copies of the register
- [Supplementary provision regarding requests to inspect and copies of PSC register
- [Protected information
- [Removal of entries from the register
- [Power of court to rectify an LLP's PSC register
- [Alternative method of record keeping
- [Protection from disclosure
- [Schedule 1A
- Schedule 1B
- Close sectionPart 9: LLP charges
- Close sectionPart 10: Arrangements, reconstructions and cross-border mergers
- Close sectionPart 11: Fraudulent trading
- Close sectionPart 12: Protection of members against unfair prejudice
- Close sectionPart 13: Dissolution and restoration to the register
- Close sectionPart 14: Overseas LLPs
- Close sectionPart 15: The registrar of companies
- Provisions of general application
- Certificates of incorporation
- Registered numbers
- Public notice of receipt of certain documents
- The register
- Records relating to dissolved LLPs
- Inspection etc of the register
- Correction or removal of material on the register
- Language requirements: translation
- Supplementary provisions
- Close sectionPart 16: Offences
- Close sectionPart 17: Supplementary provisions and interpretation
- Close sectionPart 18: Transitional and consequential provisions
- Schedule 1: Transitional provisions: application of provisions of Companies Act 2006
- Schedule 2: Transitional provisions: Northern Ireland LLPs
- Schedule 3: Consequential amendments and revocations
- Explanatory Note
- Close sectionSI 2009 No. 2022: Companies (Share Capital and Acquisition by Company of its Own Shares) Regulations 2009
- Close sectionSI 2011 No. 2198: Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) (Amendment) Regulations 2011
- Citation, commencement, interpretation and application
- Amendments to regulation 5 of the principal Regulations
- Amendments to regulation 5 of the principal Regulations
- Amendments to regulation 5 of the principal Regulations
- Replacement of Schedule 2 to the principal Regulations
- Schedule 1:
- Explanatory Note
- Close sectionSI 2012 No. 1439: Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012
- Close sectionSI 2013 No. 1970: Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013
- Close sectionSI 2013 No. 1973: Companies (Receipt of Accounts and Reports) Regulations 2013
- Citation and commencement
- Interpretation
- Revocation and transitional provision
- Persons to whom a company may send strategic report with supplementary material
- Cases in which sending of strategic report with supplementary material prohibited
- Ascertainment of the wishes of a person specified in regulation 4
- Consultation by notice
- Relevant consultation
- Supplementary provisions
- EXPLANATORY NOTE
- Close sectionSI 2013 No. 3008: Small Companies (Micro-Entities' Accounts) Regulations 2013
- Close sectionSI 2016 No. 575: Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016
- Part 1: Introduction
- Part 2: Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
- Part 3: Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008
- Part 4: Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
- Close sectionSI 2016 No. 599: Companies and Limited Liability Partnerships (Filing Requirements) Regulations 2016
- Citation and commencement
- Interpretation
- Amendments to the 2009 Regulations
- Amendments to the Unregistered Companies Regulations 2009
- Consequential Amendments
- Classification scheme for company type
- Classification system for company's principal business activities
- Review
- SCHEDULE 1: Amendments To The 2009 Regulations
- Schedule 2: Amendments To The Unregistered Companies Regulations 2009
- Schedule 3: Consequential Amendments
- Schedule 4: Classification Schedule for Type of Company
- Schedule 5: Additional codes and designations
- Explanatory Note
- Close sectionSI 2016 No. 649: Statutory Auditors and Third Country Auditors Regulations 2016
- Part 1: Introduction
- Part 2: The Competent Authority
- Part 3: Restrictions on choice of Auditor
- Part 4: Miscellaneous
- Schedule 1 Requirements for professional ethics, independence, objectivity, confidentiality, auditing standards and audit reporting
- Schedule 2 Investigation Powers
- Schedule 3: Amendments to the Companies Act 2006
- Schedule 4: Amendments to Part 8 of the Building Societies Act 1986
- Schedule 5: Amendments to other enactments
- EXPLANATORY NOTE
- Close sectionSI 2017 No. 395: Reporting on Payment Practices and Performance Regulations 2017
- Citation and commencement
- Interpretation
- Duty to publish information on payment practices, policies and performance
- Approval of the information
- Companies to which the duty applies
- Contracts to which the information relates
- Periods in relation to which information must be published
- Failure to publish a report
- False statement offence
- Summary proceedings: time limit for proceedings
- Review
- Schedule Regulation 3: Information
- Explanatory Note
- Close sectionSI 2017 No. 692: Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017
- Part 1: Introduction
- Part 2: Money Laundering and Terrorist Financing
- PART 3: Customer Due Diligence
- PART 4: Reliance and Record-keeping
- PART 5: Beneficial Ownership Information
- [PART 5A: …]1, 2 [ss45A-45H]
- PART 6: Money Laundering and Terrorist Financing: Supervision and Registration
- PART 7: Transfer of Funds (Information on the Payer) Regulations
- PART 8: [Information, Investigation and Directions]1
- PART 9: Enforcement
- PART 10: Appeals
- PART 11: Miscellaneous Provisions
- SCHEDULES
- [SCHEDULE 6A: Regulation 104A: The United Kingdom's Financial Intelligence Unit
- [SCHEDULE 6B: Regulation 60B: Changes in Control of Registered Cryptoasset Businesses
- SCHEDULE 7: Regulation 109: Consequential Amendments
- Close sectionSI 2017 No. 694: Scottish Partnerships (Register of People with Significant Control) Regulations 2017
- PART 1: General Introductory Provisions
- PART 2: Amendment of registration requirement for Scottish Limited Partnerships
- PART 3: Registration of Scottish qualifying partnerships
- PART 4: Information duties
- PART 5: Duties to deliver information to the registrar
- PART 6: Confirmation statement
- PART 7: The protection of usual residential address information
- PART 8: The protection of secured information
- PART 9: Application of the Companies Act 2006
- Consequential amendments, transitional provision, and review
- SCHEDULE 1: Regulation 3: References to people with significant control over an eligible Scottish partnership
- SCHEDULE 1: Regulation 15: Enforcement of disclosure requirements
- SCHEDULE 3: Regulation 18: Statements required as to the nature of control
- SCHEDULE 4: Regulation 42: Specified public authorities
- SCHEDULE 5: Regulations 42 and 45: Conditions for permitted disclosure
- SCHEDULE 6: Regulation 81: New Schedule to the Limited Partnerships (Forms) Rules 2009
- EXPLANATORY NOTE
- Close sectionSI 2018 No. 860: Companies (Miscellaneous Reporting) Regulations 2018
- PART 1: INTRODUCTION
- PART 2: AMENDMENTS TO THE COMPANIES ACT 2006
- PART 3: AMENDMENTS TO THE LARGE AND MEDIUM-SIZED COMPANIES AND GROUPS (ACCOUNTS AND REPORTS) REGULATIONS 2008
- PART 4: AMENDMENTS TO THE COMMUNITY INTEREST COMPANIES REGULATIONS 2005
- Schedule: NEW SCHEDULE TO THE COMMUNITY INTEREST COMPANY REGULATIONS 2005
- Explanatory Note
- Close sectionSI 2004 No. 3256: Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations