- Latest available (Revised)
- Original (As enacted)
Companies Act 2006 is up to date with all changes known to be in force on or before 21 August 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Part 3 A company's constitution
Chapter 3 Resolutions and agreements affecting a company's constitution
Chapter 2 Indications of company type or legal form
Inappropriate use of indications of company type or legal form
Chapter 3 Similarity to other names
Chapter 4 Other powers of the Secretary of State and the registrar
Part 7 Re-registration as a means of altering a company's status
Inspection etc of register and index of members
117.Register of members: response to request for inspection or copy
118.Register of members: refusal of inspection or default in providing copy
119.Register of members: offences in connection with request for or disclosure of information
120B.Offence of failing to comply with regulations under section 120A
Chapter 4 Prohibition on subsidiary being member of its holding company
Chapter 1 Appointment and removal of directors
Directors: duties relating to ID verification and notification
Chapter 3 Declaration of interest in existing transaction or arrangement
Chapter 4 Transactions with directors requiring approval of members
Substantial property transactions
190.Substantial property transactions: requirement of members' approval
192.Exception for transactions with members or other group companies
193.Exception in case of company in winding up or administration
194.Exception for transactions on recognised investment exchange
195.Property transactions: civil consequences of contravention
Loans, quasi-loans and credit transactions
198.Quasi-loans to directors: requirement of members' approval
200.Loans or quasi-loans to persons connected with directors: requirement of members' approval
206.Exception for expenditure in connection with regulatory action or investigation
212.The person for whom a transaction or arrangement is entered into
223.Transactions requiring members' approval: application of provisions to shadow directors
224.Approval by written resolution: accidental failure to send memorandum
225.Cases where approval is required under more than one provision
226.Requirement of consent of Charity Commission: companies that are charities
CHAPTER 4A Directors of quoted companies and traded companies: special provision
Chapter 8 Directors' residential addresses: protection from disclosure
Provisions applying to private companies with a secretary and to public companies
Notification of information about secretaries
279G.Duty to notify registrar of change in secretary or joint secretary
279I.Notification of changes occurring before company’s incorporation
279J.Required information about a secretary etc: individuals
279K.Required information about a secretary etc: corporate secretaries and firms
279M.Secretary or joint secretary: offence of failure to notify of changes
Part 13 Resolutions and meetings
Chapter 4 Public companies and traded companies: additional requirements for AGMs
336.Public companies and traded companies: annual general meeting
338.Public companies: members' power to require circulation of resolutions for AGMs
338A.Traded companies: members' power to include other matters in business dealt with at AGM
339.Public companies: company's duty to circulate members' resolutions for AGMs
340.Public companies: expenses of circulating members' resolutions for AGM
340A.Traded companies: duty to circulate members' matters for AGM
340B.Traded companies: expenses of circulating members' matters to be dealt with at AGM
Chapter 5 Additional requirements for quoted companies AND TRADED COMPANIES
Part 14 Control of political donations and expenditure
Chapter 6 Quoted companies and traded companies: directors' remuneration report
Chapter 7 Publication of accounts and reports
Option to provide strategic report with supplementary material
Section 172(1) statement: requirements as to website publication
Quoted companies and traded companies: 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
Chapter 8 Public companies: laying of accounts and reports before general meeting
Chapter 9 Quoted companies and traded companies: members' approval of directors' remuneration report
Chapter 10 Filing of accounts and reports
Filing obligations of different descriptions of company
444.Filing obligations of small companies other than micro-entities
444A.Filing obligations of companies entitled to small companies exemption in relation to directors' report
448.Unlimited companies exempt from obligation to file accounts
448A.Dormant subsidiaries exempt from obligation to file accounts
448B.Companies excluded from the dormant subsidiaries exemption
448C.Dormant subsidiaries filing exemption: parent undertaking declaration of guarantee
Chapter 11 Revision of defective accounts and reports
Chapter 1 Requirement for audited accounts
Chapter 2 Appointment of auditors
485A.Appointment of auditors of private company: additional requirements for public interest entities with audit committees
485B.Appointment of auditors of private company: additional requirements for public interest entities without audit committees
485C.Restriction on appointment of auditor of private company which is a public interest entity
486.Appointment of auditors of private company: default power of Secretary of State
486A.Defective appointments: default power of Secretary of State
488.Prevention by members of deemed re-appointment of auditor
489A.Appointment of auditors of public company: additional requirements for public interest entities with audit committees
489B.Appointment of auditors of public company: additional requirements for public interest entities without audit committees
489C.Restriction on appointment of auditor of public company which is a public interest entity
490.Appointment of auditors of public company: default power of Secretary of State
490A.Defective appointments: default power of Secretary of State
Chapter 4 Removal, resignation, etc of auditors
Chapter 5 Quoted companies: right of members to raise audit concerns at accounts meeting
Part 17 A company's share capital
Chapter 2 Allotment of shares: general provisions
Chapter 3 Allotment of equity securities: existing shareholders' right of pre-emption
Disapplication of pre-emption rights
569.Disapplication of pre-emption rights: private company with only one class of shares
570.Disapplication of pre-emption rights: directors acting under general authorisation
571.Disapplication of pre-emption rights by special resolution
573.Disapplication of pre-emption rights: sale of treasury shares
Chapter 4 Public companies: allotment where issue not fully subscribed
Chapter 6 Public companies: independent valuation of non-cash consideration
Transfer of non-cash asset in initial period
598.Public company: agreement for transfer of non-cash asset in initial period
599.Agreement for transfer of non-cash asset: requirement of independent valuation
600.Agreement for transfer of non-cash asset: requirements as to valuation and report
601.Agreement for transfer of non-cash asset: requirement of approval by members
603.Adaptation of provisions in relation to company re-registering as public
604.Agreement for transfer of non-cash asset: effect of contravention
Chapter 9 Classes of share and class rights
630.Variation of class rights: companies having a share capital
631.Variation of class rights: companies without a share capital
632.Variation of class rights: saving for court's powers under other provisions
633.Right to object to variation: companies having a share capital
634.Right to object to variation: companies without a share capital
Part 18 Acquisition by limited company of its own shares
Shares held by or for public company
662.Duty to cancel shares in public company held by or for the company
664.Re-registration as private company in consequence of cancellation
665.Issue of certificate of incorporation on re-registration
667.Offence in case of failure to cancel shares or re-register
668.Application of provisions to company re-registering as public company
669.Transfer to reserve on acquisition of shares by public company or nominee
Chapter 2 Financial assistance for purchase of own shares
Chapter 4 Purchase of own shares
Authority for off-market purchase
695.Resolution authorising off-market purchase: exercise of voting rights
696.Resolution authorising off-market purchase: disclosure of details of contract
698.Resolution authorising variation: exercise of voting rights
699.Resolution authorising variation: disclosure of details of variation
700.Release of company's rights under contract for off-market purchase
Chapter 5 Redemption or purchase by private company out of capital
Requirements for payment out of capital: employees' share schemes
744.Register of debenture holders: right to inspect and require copy
745.Register of debenture holders: response to request for inspection or copy
746.Register of debenture holders: refusal of inspection or default in providing copy
747.Register of debenture holders: offences in connection with request for or disclosure of information
Part 20 Private and public companies
Chapter 2 Minimum share capital requirement for public companies
PART 21A Information about people with significant control
CHAPTER 2 Information-gathering
790CB.Duty to find out about persons with significant control
790D.Company’s duty to give notices to persons with significant control
790E.Company’s duty to find out about changes in PSC information
790EA.Company’s duty to find out about persons ceasing to be PSCs
790EB.Company’s duty to notify failure to comply with notices
790EC.Company’s duty to notify of late compliance with notices
CHAPTER 2A Duty to notify registrar of persons with significant control and ID verification
Duty to notify registrar of persons with significant control
Duty to notify registrar of person ceasing to be person with significant control etc
790LF.Duty to notify registrar when person ceases to have significant control
790LG.Notification of someone not becoming person with significant control on incorporation
790LH.Duty to notify registrar if company ceases to have persons with significant control
790LJ.Persons with significant control: offence of failure to notify
790LK.Power of court to order company to remedy defaults or delay
790LL.Information as to whether information has been delivered
Identity verification obligations for persons with significant control
790LN.Initial identity verification for registrable persons: transitional cases
790LO.Initial identity verification: registrable relevant legal entities
790LP.Initial identity verification in respect of registrable relevant legal entities: transitional cases
790LQ.Registrable persons: duty to maintain verified identity status
790LR.Registrable relevant legal entities: duty to maintain registered officer whose identity is verified
790LS.Registrable relevant legal entities: change of registered relevant officer
790LT.Offence of failing to comply with sections 790LM to 790LR
Part 22 Information about interests in a company's shares
Register of interests disclosed
812.Court supervision of purpose for which rights may be exercised
813.Register of interests disclosed: refusal of inspection or default in providing copy
814.Register of interests disclosed: offences in connection with request for or disclosure of information
817.Removal of entries from register: incorrect entry relating to third party
818.Adjustment of entry relating to share acquisition agreement
Chapter 1 Restrictions on when distributions may be made
Distributions by investment companies or Solvency 2 insurance companies
Chapter 2 Justification of distribution by reference to accounts
Chapter 3 Supplementary provisions
PART 24 Annual confirmation of accuracy of information on register
853C.Duty to notify a change in company's principal business activities
853F.Duty to deliver shareholder information: non-traded companies
853G.Duty to deliver shareholder information: certain traded companies
853H.Duty to deliver information about exemption from Part 21A
853I.Duty to deliver information about people with significant control
853K.Confirmation statements: power to make further provision by regulations
856.Contents of annual return: information about shares and share capital
856A.Contents of annual return: information about shareholders: non-traded companies
856B.Contents of annual return: information about shareholders: certain traded companies
857.Contents of annual return: power to make further provision by regulations
Part 26 Arrangements and reconstructions: general
PART 26A Arrangements and reconstructions: companies in financial difficulty
Part 27 Mergers and divisions of public companies
Exceptions where shares of transferor company held by transferee company
Requirements to be complied with in case of division
921A.Publication of draft terms on company website (division)
922.Approval of members of companies involved in the division
927.Report on material changes of assets of transferor company (division)
928.Approval of articles of new transferee company (division)
929.Protection of holders of securities to which special rights attached (division)
930.No allotment of shares to transferor company or its nominee (division)
Exceptions where shares of transferor company held by transferee company
931A.Other circumstances in which meeting of members of transferor company not required (division)
932.Circumstances in which meeting of members of transferee company not required (division)
933A.Certain requirements excluded where shareholders given proportional rights (division)
934.Power of court to exclude certain requirements (division)
Chapter 4 Supplementary provisions
Part 30 Protection of members against unfair prejudice
Part 31 Dissolution and restoration to the register
Registrar’s power to strike off company registered on false basis
1004.Circumstances in which application not to be made: activities of company
1005.Circumstances in which application not to be made: other proceedings not concluded
1006.Copy of application to be given to members, employees, etc
1007.Copy of application to be given to new members, employees, etc
1008.Copy of application: provisions as to service of documents
Chapter 3 Restoration to the register
Part 35 The registrar of companies
Scheme of this Part Scheme of this Part (1) The scheme of this Part is as follows.
Correction or removal of material on the register
1094A.Further provision about removal of material from the register
1094AB.Power of court to make consequential orders following removal
1097.Powers of court on ordering removal of material from the register
1097A.Rectification of register relating to company registered office
1098.Public notice of removal of certain material from the register
Authorised corporate service providers
1098B.Application to become authorised corporate service provider
1098D.Delivery of applications under section 1098B on behalf of a firm
1098E.Updating duties of authorised corporate service providers
1098F.Ceasing to be an authorised corporate service provider
1098H.Power to enable authorisation of foreign corporate service providers
Part 36 Offences under the Companies Acts and financial penalties
Part 37 Companies: supplementary provisions
Part 38 Companies: interpretation
Part 39 Companies: minor amendments
1175.Removal of special provisions about accounts and audit of charitable companies
1176.Power of Secretary of State to bring civil proceedings on company's behalf
1178.Repeal of requirement that certain companies publish periodical statement
1179.Repeal of requirement that Secretary of State prepare annual report
1181.Access to constitutional documents of RTE and RTM companies
CHAPTER 4A Equivalent Third Countries and Transitional Third Countries
Chapter 5 Registered third country auditors
Part 43 Transparency obligations and related matters
Part 46 General supplementary provisions
Companies Act 2006
Connected persons: references to an interest in shares or debentures
References to people with significant control over a company
Enforcement of disclosure requirements
Rules of the Takeover Panel: general principles and other provision
Specified persons, descriptions of disclosures etc for the purposes of section 948
PART 2 SPECIFIED DESCRIPTIONS OF DISCLOSURES
1.A disclosure for the purpose of enabling or assisting a...
2.A disclosure for the purpose of enabling or assisting an...
3.A disclosure for the purpose of enabling or assisting a...
4.A disclosure for the purpose of enabling or assisting a...
5.A disclosure for the purpose of enabling or assisting a...
6.A disclosure for the purpose of enabling or assisting a...
7.A disclosure for the purpose of enabling or assisting the...
8.A disclosure for the purpose of enabling or assisting a...
9.A disclosure for the purpose of enabling or assisting a...
10.A disclosure for the purpose of enabling or assisting a...
11.A disclosure for the purpose of enabling or assisting the...
12.A disclosure for the purpose of enabling or assisting a...
13.A disclosure for the purpose of enabling or assisting the...
14.A disclosure for the purpose of enabling or assisting the...
15.A disclosure for the purpose of enabling or assisting the...
16.A disclosure for the purpose of enabling or assisting a...
17.A disclosure for the purpose of enabling or assisting an...
19.A disclosure for the purpose of enabling or assisting a...
20.A disclosure for the purpose of enabling or assisting the...
21.A disclosure for the purpose of enabling or assisting the...
22.A disclosure for the purpose of enabling or assisting the...
23.A disclosure for the purpose of enabling or assisting the...
24.A disclosure for the purpose of enabling or assisting organs...
25.A disclosure for the purpose of enabling or assisting the...
28.A disclosure for the purpose of enabling or assisting an...
29.A disclosure for the purpose of enabling or assisting the...
30.A disclosure for the purpose of enabling or assisting the...
31.A disclosure for the purpose of enabling or assisting the...
32.A disclosure by the Gambling Commission to the Comptroller and...
33.A disclosure for the purposes of enabling or assisting a...
34.A disclosure for the purpose of enabling or assisting an...
35.A disclosure for the purpose of enabling or assisting an...
36A.A disclosure for the purpose of enabling or assisting the...
36.A disclosure for the purpose of enabling or assisting a...
37.A disclosure for the purpose of enabling or assisting the...
38.A disclosure for the purpose of enabling or assisting the...
39.A disclosure for the purpose of enabling or assisting a...
40.(1) A disclosure for the purpose of enabling or assisting...
41.A disclosure for the purpose of enabling or assisting a...
42.A disclosure for the purpose of enabling or assisting a...
44.A disclosure for the purpose of enabling or assisting a...
45.A disclosure for the purpose of enabling or assisting a...
46.A disclosure for the purpose of enabling or assisting the...
47.A disclosure for the purpose of enabling or assisting a...
50.A disclosure for the purposes of proceedings before a tribunal...
51.A disclosure for the purpose of enabling or assisting a...
1.A disclosure for the purpose of enabling or assisting an...
2.A disclosure for the purpose of enabling or assisting a...
3.A disclosure for the purpose of enabling or assisting an...
4.A disclosure for the purpose of enabling or assisting the...
5.A disclosure for the purpose of enabling or assisting the...
6.A disclosure for the purpose of enabling or assisting the...
7.A disclosure for the purpose of enabling or assisting the...
8.A disclosure for the purpose of enabling or assisting Her...
9.A disclosure for the purpose of enabling or assisting Her...
10.A disclosure for the purpose of enabling or assisting the...
1.A disclosure for the purpose of enabling or assisting the...
2.A disclosure for the purpose of enabling or assisting a...
3.A disclosure for the purpose of enabling or assisting Her...
4.A disclosure for the purpose of enabling or assisting the...
5.A disclosure for the purpose of enabling or assisting any...
1.A disclosure for the purpose of enabling or assisting an...
2.A disclosure for the purpose of enabling or assisting a...
3.A disclosure for the purpose of enabling or assisting the...
4.A disclosure for the purpose of enabling or assisting an...
5.A disclosure for the purpose of enabling or assisting the...
6.A disclosure for the purpose of enabling or assisting an...
7.A disclosure for the purpose of enabling or assisting the...
10.A disclosure for the purpose of enabling or assisting the...
11.A disclosure for the purpose of enabling or assisting the...
12.A disclosure for the purpose of enabling or assisting the...
13.A disclosure for the purpose of enabling or assisting Her...
14.A disclosure for the purpose of enabling or assisting the...
15.A disclosure for the purpose of enabling or assisting an...
Amendments of remaining provisions of the Companies Act 1985 relating to offences
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
Provision of false information in purported compliance with section 447
Obstruction of inspector, etc exercising power to enter and remain on premises
Parent and subsidiary undertakings: supplementary provisions
Removal of special provisions about accounts and audit of charitable companies
Part 1 The Companies Act 1985 (c. 6)
1.Removal of special provisions about accounts and audit of charitable companies
2.Removal of special provisions about accounts and audit of charitable companies
3.Removal of special provisions about accounts and audit of charitable companies
4.Removal of special provisions about accounts and audit of charitable companies
5.Removal of special provisions about accounts and audit of charitable companies
6.Removal of special provisions about accounts and audit of charitable companies
7.Removal of special provisions about accounts and audit of charitable companies
8.Removal of special provisions about accounts and audit of charitable companies
Part 2 The Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)
9.Removal of special provisions about accounts and audit of charitable companies
10.Removal of special provisions about accounts and audit of charitable companies
11.Removal of special provisions about accounts and audit of charitable companies
12.Removal of special provisions about accounts and audit of charitable companies
13.Removal of special provisions about accounts and audit of charitable companies
14.Removal of special provisions about accounts and audit of charitable companies
15.Removal of special provisions about accounts and audit of charitable companies
16.Removal of special provisions about accounts and audit of charitable companies
Part 1 Grant and revocation of recognition of a supervisory body
Part 3 Arrangements in which recognised supervisory bodies are required to participate
Arrangements for setting standards relating to professional integrity and independence
Arrangements for setting standards relating to public interest entity reporting requirements
Arrangements for setting standards relating to public interest entity independence requirements
Arrangements for independent monitoring of audits of listed companies and other major bodies
Arrangements for independent monitoring of third country audits
Arrangements for independent investigation for disciplinary purposes of public interest cases
Supplementary: arrangements to operate independently of body
Specified persons, descriptions, disclosures etc for the purposes of section 1224A
2.The Department of Enterprise, Trade and Investment for Northern Ireland....
13.A body designated by the Secretary of State under section...
17A.A recognised supervisory body as defined in section 1217(4) and...
17B.A recognised qualifying body as defined in section 1219(13) as...
17C.A body designated by the Secretary of State under section...
17D.A body with which a recognised supervisory body within the...
PART 2 Specified descriptions of disclosures
18.A disclosure for the purpose of enabling or assisting a...
19.A disclosure for the purpose of enabling or assisting an...
20.A disclosure for the purpose of enabling or assisting a...
21.A disclosure for the purpose of enabling or assisting a...
22.A disclosure for the purpose of enabling or assisting a...
23.A disclosure for the purpose of enabling or assisting a...
24.A disclosure for the purpose of enabling or assisting the...
25.A disclosure for the purpose of enabling or assisting a...
26.A disclosure for the purpose of enabling or assisting a...
27.A disclosure for the purpose of enabling or assisting a...
28.A disclosure for the purpose of enabling or assisting the...
29.A disclosure for the purpose of enabling or assisting a...
30.A disclosure for the purpose of enabling or assisting the...
31.A disclosure for the purpose of enabling or assisting the...
32.A disclosure for the purpose of enabling or assisting the...
33.A disclosure for the purpose of enabling or assisting a...
34.A disclosure for the purpose of enabling or assisting the...
35.A disclosure for the purpose of enabling or assisting the...
37.A disclosure for the purpose of enabling or assisting the...
38.A disclosure for the purpose of enabling or assisting organs...
39.A disclosure for the purpose of enabling or assisting the...
40.Specified persons, descriptions, disclosures for the purposes of section 1224A
42.A disclosure for the purpose of enabling or assisting an...
43.A disclosure for the purpose of enabling or assisting the...
44.A disclosure for the purpose of enabling or assisting the...
45.A disclosure for the purpose of enabling or assisting the...
46.A disclosure for the purpose of enabling or assisting the...
47.A disclosure by the Gambling Commission to the Comptroller and...
48.A disclosure for the purposes of enabling or assisting a...
49.A disclosure for the purpose of enabling or assisting an...
50.A disclosure for the purpose of enabling or assisting an...
51.A disclosure for the purpose of enabling or assisting a...
51A.A disclosure for the purpose of enabling or assisting the...
52.A disclosure for the purpose of enabling or assisting the...
53.A disclosure for the purpose of enabling or assisting the...
54.A disclosure for the purpose of enabling or assisting a...
55.A disclosure for the purpose of enabling or assisting a...
56.A disclosure for the purpose of enabling or assisting a...
57.A disclosure for the purpose of enabling or assisting a...
59.A disclosure for the purpose of enabling or assisting a...
60.A disclosure for the purpose of enabling or assisting a...
61.A disclosure for the purpose of making available to an...
62.A disclosure for the purpose of making available to the...
63.A disclosure for the purpose of enabling or assisting an...
64.A disclosure for the purpose of enabling or assisting the...
65.A disclosure for the purpose of enabling or assisting a...
66.A disclosure for the purpose of enabling or assisting an...
67.A disclosure for the purpose of enabling or assisting the...
69.A disclosure for the purpose of enabling or assisting a...
72.A disclosure for the purposes of proceedings before the Financial...
73.A disclosure for the purposes of proceedings before a tribunal...
74.A disclosure for the purpose of enabling or assisting a...
78.A disclosure in pursuance of any assimilated obligation .
Arrangements in which registered third country auditors are required to participate
Supplementary provisions with respect to delegation order
Transparency obligations and related matters: minor and consequential amendments
Part 1 Amendments of the Financial Services and Markets Act 2000
2.In section 73 (general duty of competent authority), after subsection...
3.In section 73A (Part 6 Rules), after subsection (5) insert—...
4.For the cross-heading before section 90 substitute “ Compensation for...
5.For the heading to section 90 substitute “ Compensation for...
7.In section 96B (persons discharging managerial responsibilities and connected persons)—...
8.In section 97(1) (appointment by the competent authority of persons...
10.(1) Section 102A (meaning of “securities” etc) is amended as...
11.(1) Section 103(1) (interpretation of Part 6) is amended as...
12.In section 429(2) (Parliamentary control of statutory instruments: affirmative procedure)...
Part 2 Amendments of the Companies (Audit, Investigations and Community Enterprise) Act 2004
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