Small Business, Enterprise and Employment Act 2015 Explanatory Notes

Section 93: Section 92: related amendments

622.This section makes a number of consequential amendments which result from the changes made to the Companies Act 2006 in section 92.

623.Amendments to section 9 require companies to supply details of their principal activities at the time of incorporation, and provide that the prescribed classification system (as currently applies for the purposes of the annual return) should be used.

624.The amendment made to section 108 enables a private company to rely on the last statement of capital delivered to Companies House if no changes have been made rather than supplying a new statement of capital when re-registering as unlimited.

625.Subsections (5) and (6) remove specific references to the annual return and amend them to appropriate alternatives relevant to the new system for confirming that all information has been delivered to the registrar.

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