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Contents

Legislation
Companies Act 2006
  • Introduction
  • Part 1 General introductory provisions
  • Part 2 Company formation
  • Part 3 A company's constitution
  • Part 4 A company's capacity and related matters
  • Part 5 A company's name
  • Part 6 A company's registered office and email address
  • Part 7 Re-registration as a means of altering a company's status
  • Part 8 A company's members
  • Part 9 Exercise of members' rights
  • Part 10 A company's directors
  • Part 11 Derivative claims and proceedings by members
  • Part 12 Company secretaries
  • Part 13 Resolutions and meetings
  • Part 14 Control of political donations and expenditure
  • Part 15 Accounts and reports
  • Part 16 Audit
  • Part 17 A company's share capital
  • Part 18 Acquisition by limited company of its own shares
  • Part 19 Debentures
  • Part 20 Private and public companies
  • Part 21 Certification and transfer of securities
  • PART 21A Information about people with significant control
  • Part 22 Information about interests in a company's shares
  • Part 23 Distributions
  • PART 24 Annual confirmation of accuracy of information on register
  • Part 25 Company charges
  • Part 26 Arrangements and reconstructions: general
  • PART 26A Arrangements and reconstructions: companies in financial difficulty
  • Part 27 Mergers and divisions of public companies
  • Part 28 Takeovers etc
  • Part 29 Fraudulent trading
  • Part 30 Protection of members against unfair prejudice
  • Part 31 Dissolution and restoration to the register
  • Part 32 Company investigations: amendments
  • Part 33 UK companies not formed under companies legislation
  • Part 34 Overseas companies
  • Part 35 The registrar of companies
  • Part 36 Offences under the Companies Acts and financial penalties
  • Part 37 Companies: supplementary provisions
  • Part 38 Companies: interpretation
  • Part 39 Companies: minor amendments
  • Part 40 Company directors: foreign disqualification etc
  • Part 41 Business names
  • Part 42 Statutory Auditors
  • Part 43 Transparency obligations and related matters
  • Part 44 Miscellaneous provisions
  • Part 45 Northern Ireland
  • Part 46 General supplementary provisions
  • Part 47 Final provisions
  • SCHEDULE 1 Connected persons: references to an interest in shares or debentures
  • SCHEDULE 1A References to people with significant control over a company
  • SCHEDULE 1B Enforcement of disclosure requirements
  • SCHEDULE 1C Rules of the Takeover Panel: general principles and other provision
  • SCHEDULE 2 Specified persons, descriptions of disclosures etc for the purposes of section 948
  • SCHEDULE 3 Amendments of remaining provisions of the Companies Act 1985 relating to offences
  • SCHEDULE 4 Documents and information sent or supplied to a company
  • SCHEDULE 5 Communications by a company
  • SCHEDULE 6 Meaning of “subsidiary” etc: supplementary provisions
  • SCHEDULE 7 Parent and subsidiary undertakings: supplementary provisions
  • SCHEDULE 8 Index of defined expressions
  • SCHEDULE 9 Removal of special provisions about accounts and audit of charitable companies
  • SCHEDULE 10 Recognised supervisory bodies
  • SCHEDULE 11 Recognised professional qualifications
  • SCHEDULE 11A Specified persons, descriptions, disclosures etc for the purposes of section 1224A
  • SCHEDULE 12 Arrangements in which registered third country auditors are required to participate
  • SCHEDULE 13 Supplementary provisions with respect to delegation order
  • SCHEDULE 14 Statutory auditors: consequential amendments
  • SCHEDULE 15 Transparency obligations and related matters: minor and consequential amendments
  • SCHEDULE 16 Repeals
  1. Companies Act 2006
  2. Index of defined expressions

Schedule 8 | Index of defined expressions F1F2F3F4F5F6F7F8F9F10F11F12F13F14F15F16F17F18F19F20F21F22F23F24F25F26F27F28F29F30F31F32F33F34F35F36F37F38F39F40F41F42F43F44F45F46F47F48

From legislation.gov.uk

Table shown as text

. . . . . . accounting reference date and accounting reference period section 391 accounting standards (in Part 15) section 464 accounts meeting section 437(3) acquisition, in relation to a non-cash asset section 1163(2) address — generally in the Companies Acts section 1142 — in the company communications provisions section 1148(1) affirmative resolution procedure, in relation to regulations and orders section 1290 allotment (time of) section 558 allotment of equity securities (in Chapter 3 of Part 17) section 560(2)(3) allotted share capital and allotted shares section 546(1)(b) and (2) annual accounts (in Part 15) section 471 annual accounts and reports (in Part 15) section 471 annual general meeting section 336 . . . . . . appropriate audit authority (in sections 522, 523 and 524) section 525(1) appropriate rate of interest — in Chapter 5 of Part 17 section 592 — in Chapter 6 of Part 17 section 609 approval after being made, in relation to regulations and orders section 1291 arrangement — in Part 26 section 616(1) —in Part 26A section 901A(4) — in Chapter 7 of Part 17 section 895(2) articles section 18 associate (in Chapter 3 of Part 28) section 988 associated bodies corporate and associated company (in Part 10) section 256 Audit Regulation section 1173(1) authenticated, in relation to a document or information sent or supplied to a company section 1146 authorised corporate service provider section 1098A authorised group, of members of a company (in Part 14) section 370(3) authorised insurance company section 1165(2) authorised minimum (in relation to share capital of public company) section 763 available profits (in Chapter 5 of Part 18) sections 711 and 712 banking company and banking group section 1164 body corporate section 1173(1) called-up share capital section 547 capital redemption reserve section 733 capitalisation in relation to a company's profits (in Part 23) section 853(3) cash (in relation to paying up or allotting shares) section 583 cause of action, in relation to derivative proceedings (in Chapter 2 of Part 11) section 265(7) . . . . . . charge (in Chapter A1 of Part 25) section 859A(7) circulation date, in relation to a written resolution (in Part 13) section 290 class of shares section 629 the Companies Acts section 2 Companies Act accounts sections 395(1)(a) and 403(2)(a) Companies Act group accounts section 403(2)(a) Companies Act individual accounts section 395(1)(a) companies involved in the division (in Part 27) section 919(2) company — generally in the Companies Acts section 1 — in Chapter 7 of Part 17 section 616(1) — in Chapter A1 of Part 25 section 859A(7) . . . . . . — in Part 26 section 895(2) —in Schedule 1C (see Chapter 1 of Part 28) paragraph 21 of Schedule 1C —in Part 26A section 901A(4) — in Chapter 3 of Part 28 section 991(1) — in the company communications provisions section 1148(1) the company communications provisions section 1143 the company law provisions of this Act section 2(2) company records (in Part 37) section 1134 the competent authority section 1173(1) confirmation date (in Part 24) section 853A(3) confirmation period (in Part 24) section 853A(3) confirmation statement section 853A(1) connected with, in relation to a director (in Part 10) sections 252 to 254 constitution, of a company — generally in the Companies Acts section 17 — in Part 10 section 257 contributory section 1170B controlling, of a body corporate by a director (in Part 10) section 255 corporate governance statement and separate corporate governance statement —  in Part 15 section 472A —  in Part 16 section 538A corporation section 1173(1) the court section 1156 credit institution section 1173(1) credit transaction (in Chapter 4 of Part 10) section 202 creditor (in Chapter 1 of Part 31) section 1011 daily default fine section 1125 the data protection legislation section 1173(1) date of the offer (in Chapter 3 of Part 28) section 991(1) debenture section 738 derivative claim (in Chapter 1 of Part 11) section 260 derivative proceedings (in Chapter 2 of Part 11) section 265 . . . . . . director — generally in the Companies Acts section 250 — in Chapter 8 of Part 10 section 240(3) — in Chapter 1 of Part 11 section 260(5) — in Chapter 2 of Part 11 section 265(7) — in Part 14 section 379(1) directors' remuneration policy (in Chapter 4A of Part 10) section 226A(1) directors' remuneration report section 420 directors' report section 415 disqualified under the directors disqualification legislation section 159A(2) distributable profits — in Chapter 2 of Part 18 section 683(1) —elsewhere in Part 18 section 736 distribution — in Chapter 2 of Part 18 section 683(1) — in Part 23 section 829 division (in Part 27) section 919 document — in Part 35 section 1114(1) — in the company communications provisions section 1148(1) dormant, in relation to a company or other body corporate section 1169 DTR5 issuer (in Part 24) section 853E(6) EEA State and related expressions section 1170 electronic form, electronic copy, electronic means — generally in the Companies Acts section 1168(3) and (4) — in relation to communications to a company Part 3 of Schedule 4 — in relation to communications by a company Part 3 of Schedule 5 eligible members, in relation to a written resolution section 289 e-money issuer — in Part 15 section 474(1) — in Part 16 section 539 employees' share scheme section 1166 employer and employee (in Chapter 1 of Part 18) section 676 enactment section 1293 enhanced disclosure documents section 1078 equity securities (in Chapter 3 of Part 17) section 560(1) equity share capital section 548 equity shares (in Chapter 7 of Part 17) section 616(1) establishment of an overseas company (in Part 35) section 1067(6) EU regulated market section 1173(1) exempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16) section 519A existing company (in Part 27) section 902(2) fellow subsidiary undertakings section 1161(4) financial assistance (in Chapter 2 of Part 18) section 677 financial institution section 1173(1) financial year, of a company section 390 firm section 1173(1) fixed assets (in Part 23) section 853 the former Companies Acts section 1171 the Gazette section 1173(1) group (in Part 15) section 474(1) group undertaking section 1161(5) hard copy form and hard copy — generally in the Companies Acts section 1168(2) — in relation to communications to a company Part 2 of Schedule 4 — in relation to communications by a company Part 2 of Schedule 5 hire-purchase agreement section 1173(1) holder of shares (in Chapter 3 of Part 17) section 574 holding company section 1159 (and see section 1160 and Schedule 6) IAS accounts sections 395(1)(b) and 403(1) and (2)(b) IAS group accounts section 403(1) and (2)(b) IAS individual accounts section 395(1)(b) . . . . . . identity is verified section 1110A included in the consolidation, in relation to group accounts (in Part 15) section 474(1) individual accounts section 394 information rights (in Part 9) section 146(3) insurance company section 1165(3) insurance group section 1165(5) insurance market activity section 1165(7) interest in shares (for the purposes of Part 22) sections 820 to 825 international accounting standards (in Part 15) section 474(1) investment company (in Part 23) section 833 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . issued share capital and issued shares section 546(1)(a) and (2) the issuing company (in Chapter 7 of Part 17) section 610(6) the Joint Stock Companies Acts section 1171 liabilities (in Part 27) section 941 legal entity (in Part 21A) section 790C(5) liability, references to incurring, reducing or discharging (in Chapter 2 of Part 18) section 683(2) limited by guarantee section 3(3) limited by shares section 3(2) limited company section 3 the main register (of members) (in Chapter 3 of Part 8) section 131(1) . . . . . . market purchase, by a company of its own shares (in Chapter 4 of Part 18) section 693(4) member, of a company — generally in the Companies Acts section 112 — in Chapter 1 of Part 11 section 260(5) — in Chapter 2 of Part 11 section 265(7) memorandum of association section 8 merger (in Part 27) section 904 merging companies (in Part 27) section 904(2) merger by absorption (in Part 27) section 904(1)(a) merger by formation of a new company (in Part 27) section 904(1)(b) “MiFID investment firm —in Part 15 section 474(1). —in Part 16 section 539 negative resolution procedure, in relation to regulations and orders section 1289 net assets (in Part 7) section 92 new company (in Part 27) section 902(2) non-cash asset section 1163 . . . . . . non-public interest company (in Chapter 4 of Part 16) section 519A non-voting shares (in Chapter 3 of Part 28) section 991(1) number, in relation to shares section 540(4)(b) off-market purchase, by a company of its own shares (in Chapter 4 of Part 18) section 693(2) offer period (in Chapter 2 of Part 28) section 971(1) offer to the public (in Chapter 1 of Part 20) section 756 offeror —in Schedule 1C (see Chapter 1 of Part 28) paragraph 20(1) of Schedule 1C — in Chapter 2 of Part 28 section 971(1) — in Chapter 3 of Part 28 section 991(1) officer, in relation to a body corporate section 1173(1) officer in default section 1121 official seal, of registrar section 1062 opted-in company (in Chapter 2 of Part 28) section 971(1) opting-in resolution (in Chapter 2 of Part 28) section 966(1) opting-out resolution (in Chapter 2 of Part 28) section 966(5) ordinary resolution section 282 ordinary shares (in Chapter 3 of Part 17) section 560(1) organisation (in Part 14) section 379(1) other relevant transactions or arrangements (in Chapter 4 of Part 10) section 210 overseas company section 1044 overseas branch register section 129(1) paid up section 583 the Panel (in Part 28) section 942 parent company section 1173(1) parent undertaking section 1162 (and see Schedule 7) payment for loss of office (in Chapter 4 of Part 10) section 215 payment for loss of office (in Chapter 4A of Part 10) section 226A(1) . . . . . . pension scheme (in Chapter 1 of Part 18) section 675 period for appointing auditors, in relation to a private company section 485(2) period for filing, in relation to accounts and reports for a financial year section 442 permissible capital payment (in Chapter 5 of Part 18) section 710 political donation (in Part 14) section 364 political expenditure (in Part 14) section 365 political organisation (in Part 14) section 363(2) prescribed section 1167 private company section 4 profit and loss account (in Part 15) section 474(1) and (2) profits and losses (in Part 23) section 853(2) profits available for distribution (for the purposes of Part 23) section 830(2) property (in Part 27) section 941 protected information (in Chapter 8 of Part 10) section 240 provision for entrenchment, in relation to a company's articles section 22 public company section 4 public interest company (in Chapter 4 of Part 16) section 519A publication, in relation to accounts and reports (in sections 433 to 435) section 436 qualified, in relation to an auditor’s report etc -in Part 15 section 474(1) -in Part 16 section 539 qualifying shares (in Chapter 6 of Part 18) section 724(2) qualifying third party indemnity provision (in Chapter 7 of Part 10) section 234 qualifying pension scheme indemnity provision (in Chapter 7 of Part 10) section 235 quasi-loan (in Chapter 4 of Part 10) section 199 quoted company — in Chapter 4A of Part 10 section 226A(1) — in Part 13 section 361 — in Part 15 section 385 — in Chapter 5 of Part 16 section 531 (and section 385) realised profits and losses (in Part 23) section 853(4) receiver or manager (and certain related references) section 1170A redeemable shares section 684(1) redenominate section 622(1) redenomination reserve section 628 the register section 1080 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . register of members section 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . registered number, of a company (or an overseas company) section 1066 (and section 1059A(5)) registered number, of a UK establishment of an overseas company section 1067 registered office, of a company section 86 registrable person (in Part 21A) section 790C(4) registrable relevant legal entity (in Part 21A) section 790C(8) registrar and registrar of companies section 1060 registrar's index of company names section 1099 registrar's rules section 1117 registration in a particular part of the United Kingdom section 1060(4) regulated activity — generally in the Companies Acts section 1173(1) — in Part 15 section 474(1) regulated market section 1173(1) relevant accounts (in Part 23) section 836(2) relevant legal entity (in Part 21A) section 790C(6) relevant market (in Part 24) section 853E(6) remuneration payment (in Chapter 4A of Part 10) section 226A(1) requirements for proper delivery (in Part 35) section 1072 (and see section 1073) requirements of this Act section 1172 . . . . . . review period (in Part 24) section 853A(5) and (6) section 172(1) statement section 414CZA(1) securities (and related expressions) — in Chapter 1 of Part 20 section 755(5) — in Chapter 2 of Part 21 section 783 senior statutory auditor section 504 sent or supplied, in relation to documents or information (in the company communications provisions) section 1148(2) and (3) service address section 1141 service contract, of a director (in Part 10) section 227 shadow director section 251 share — generally in the Companies Acts section 540 (and see section 1161(2)) — in Part 22 section 792 — in section 1162 and Schedule 7 section 1162(7) share capital, company having a section 545 share exchange ratio — in Chapter 2 of Part 27 section 905(2) — in Chapter 3 of Part 27 section 920(2) share premium account section 610(1) share warrant section 779(1) small companies exemption (in relation to directors' report) section 415A significant control (in Part 21A) section 790C(2) small companies regime, for (for accounts) section 381 solvency statement (in sections 641 to 644) section 643 special notice, in relation to a resolution section 312 special resolution section 283 statutory accounts section 434(3) subsidiary section 1159 (and see section 1160 and Schedule 6) subsidiary undertaking section 1162 (and see Schedule 7) . . . . . . takeover bid —in section 943 section 943(7) —in Schedule 1C paragraph 20(1) of Schedule 1C —in section 953 section 953(9) —in Chapter 2 of Part 28 section 971(1) takeover offer (in Chapter 3 of Part 28) section 974 . . . ... . . . ... . . . traded company - in Part 13 section 360C - in Part 15 section 474(1) . . . . . . trading certificate section 761(1) transfer, in relation to a non-cash asset section 1163(2) transferable securities section 1173(1) treasury shares section 724(5) turnover — in Part 15 section 474(1) — in Part 16 section 539 UCITS management company — in Part 15 section 474(1) — in Part 16 section 539 UK-adopted international accounting standards (in Part 15) section 474(1) UK establishment of an overseas company (in Part 35) section 1067(6) UK-registered company section 1158 UK regulated market section 1173(1) uncalled share capital section 547 unconditional, in relation to a contract to acquire shares (in Chapter 3 of Part 28) section 991(2) undistributable reserves section 831(4) undertaking section 1161(1) unique identifier section 1082 unlimited company section 3 unquoted company (in Part 15) section 385 . . . . . . voting rights —in Schedule 1C (see Chapter 1 of Part 28) paragraph 20(1) of Schedule 1C — in Chapter 2 of Part 28 section 971(1) — in Chapter 3 of Part 28 section 991(1) — in section 1159 and Schedule 6 paragraph 2 of Schedule 6 — in section 1162 and Schedule 7 paragraph 2 of Schedule 7 voting shares — in Chapter 2 of Part 28 section 971(1) — in Chapter 3 of Part 28 section 991(1) website, communication by a company by means of Part 4 of Schedule 5 Welsh company section 88 wholly-owned subsidiary section 1159(2) (and see section 1160 and Schedule 6) working day, in relation to a company section 1173(1) written resolution section 288

Notes

  1. F1

    Words in Sch. 8 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(2) (with reg. 3)

  2. F2

    Sch. 8: words in entry substituted (1.10.2009) by The Companies Act 2006 (Allotment of Shares and Right of Pre-emption) (Amendment) Regulations 2009 (S.I. 2009/2561), reg. 2(6)

  3. F3

    Sch. 8: definitions of "annual return" and "return period" omitted (30.6.2016) by virtue of Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 93(7)(a), 164(1); S.I. 2016/321, reg. 6(b)

  4. F4

    Sch. 8 entry inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 39(2) (with ss. 2(2), 5(2))

  5. F5

    Words in Sch. 8 inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 28(2)

  6. F6

    Words in Sch. 8 inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, 18.3.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 66(5), 219(1)(2)(b); S.I. 2025/349, reg. 2(a)

  7. F7

    Words in Sch. 8 omitted (26.10.2023 for specified purposes, 18.11.2025 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 2 para. 32; S.I. 2025/1118, reg. 2(1)(i)(4)

  8. F8

    Words in Sch. 8 substituted (6.4.2013) by The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(a) (with reg. 6)

  9. F9

    Words in Sch. 8 substituted (6.4.2013) by The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(b) (with reg. 6)

  10. F10

    Words in Sch. 8 deleted (6.4.2013) by The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(b) (with reg. 6)

  11. F11

    Words in Sch. 8 inserted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(a); 2020 c. 1, Sch. 5 para. 1(1)

  12. F12

    Sch. 8 entry inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 39(3) (with ss. 2(2), 5(2))

  13. F13

    Words in Sch. 8 inserted (30.6.2016) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 93(7)(b), 164(1); S.I. 2016/321, reg. 6(b)

  14. F14

    Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 2(1), Sch. 1 para. 260(9) (with art. 10)

  15. F15

    Sch. 8: entry inserted (27.6.2009) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 9 (with application as stated in reg. 1(3))

  16. F16

    Words in Sch. 8 inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 129 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

  17. F17

    Words in Sch. 8 omitted (31.12.2020) by virtue of The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 1 para. 27(a); 2020 c. 1, Sch. 5 para. 1(1)

  18. F18

    Words in Sch. 8 inserted (1.10.2013) by Enterprise and Regulatory Reform Act 2013 (c. 24), ss. 81(11), 103(3); S.I. 2013/2227, art. 2(h)

  19. F19

    Words in Sch. 8 inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 40(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(z4)

  20. F20

    Words in Sch. 8 inserted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 1 para. 27(b); 2020 c. 1, Sch. 5 para. 1(1)

  21. F21

    Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(b)

  22. F22

    Words in Sch. 8 inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 2 para. 19; 2020 c. 1, Sch. 5 para. 1(1)

  23. F23

    Words in Sch. 8 inserted (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 12(3); S.I. 2015/1732, art. 2(d) (with arts. 4 6)

  24. F24

    Words in Sch. 8 omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 26(a) (with reg. 1(3)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)

  25. F25

    Words in Sch. 8 inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, 18.3.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 65(5), 219(1)(2)(b); S.I. 2025/349, reg. 2(a)

  26. F26

    Sch. 8: entry omitted (1.11.2007) by virtue of The Markets in Financial Instruments Directive (Consequential Amendments) Regulations 2007 (S.I. 2007/2932), reg. 3(8)(a)

  27. F27

    Words in Sch. 8 inserted (26.5.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 11; S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, reg. 4(a)

  28. F28

    Words in Sch. 8 omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 12(2); S.I. 2015/1732, art. 2(d) (with arts. 4 6)

  29. F29

    Sch. 8: entry inserted (1.11.2007) by The Markets in Financial Instruments Directive (Consequential Amendments) Regulations 2007 (S.I. 2007/2932), reg. 3(8)(b)

  30. F30

    Sch. 8: entry for "non-traded company (in Part 24)" omitted (1.10.2011) by virtue of The Companies Act 2006 (Annual Returns) Regulations 2011 (S.I. 2011/1487), regs. 2(2), 5 and entry for "non-traded company" purported to be omitted (30.6.2016) by virtue ofS.I. 2016/321, reg. 6(b)

  31. F31

    Words in Sch. 8 inserted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(b); 2020 c. 1, Sch. 5 para. 1(1)

  32. F32

    Words in Sch. 8 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(3) (with reg. 3)

  33. F33

    Words in Sch. 8 inserted (1.10.2013) by Enterprise and Regulatory Reform Act 2013 (c. 24), ss. 81(12), 103(3); S.I. 2013/2227, art. 2(h)

  34. F34

    Sch. 8 entry: inserted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 2(1), Sch. 1 para. 260(9) (with art. 10)

  35. F35

    Words in Sch. 8 omitted (6.4.2013) by virtue of The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(c) (with reg. 6)

  36. F36

    Sch. 8: entries omitted (1.10.2009) by virtue of The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(a)

  37. F37

    Words in Sch. 8 inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 6

  38. F38

    Sch. 8: entry inserted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(12)

  39. F39

    Sch. 8: words in entry substituted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(11)

  40. F40

    Words in Sch. 8 omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 26

  41. F41

    Words in Sch. 8 substituted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(c); 2020 c. 1, Sch. 5 para. 1(1)

  42. F42

    Words in Sch. 8 omitted (31.12.2020) by virtue of The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(d); 2020 c. 1, Sch. 5 para. 1(1)

  43. F43

    Words in Sch. 8 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(4) (with reg. 3)

  44. F44

    Sch. 8: entry for "traded company (in Part 24)" omitted (1.10.2011) by virtue of The Companies Act 2006 (Annual Returns) Regulations 2011 (S.I. 2011/1487), regs. 2(2), 5

  45. F45

    Words in Sch. 8 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(5) (with reg. 3)

  46. F46

    Words in Sch. 8 inserted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 26(b) (with reg. 1(3)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)

  47. F47

    Words in Sch. 8 omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 11

  48. F48

    Words in Sch. 8 inserted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(e); 2020 c. 1, Sch. 5 para. 1(1)

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