Companies Act 1976

1. Introductory Text

2. PART I Accounts, Accounting Records and Auditors

   1. Duty to prepare, lay and deliver accounts by reference to accounting reference periods

      1. 1. Duty to prepare, lay and deliver accounts by reference to accounting reference periods

      2. 2. Accounting reference period of a company

      3. 3. Alteration of accounting reference period

      4. 4. Penalties for not complying with section 1 within the period allowed for laying and delivering accounts

      5. 5. Default order in case of continued failure to comply with section 1(7) after the end of the period allowed for laying and delivering accounts

      6. 6. The period allowed for laying and delivering accounts

      7. 7. Transitional provisions and savings

   2. Group accounts

      1. 8. Group accounts

   3. Duty to prepare and deliver accounts in the case of oversea companies

      1. 9. Duty to prepare and deliver accounts in the case of oversea companies

      2. 10. Accounting reference period of oversea company

      3. 11. Penalty for not complying with section 9 within the period allowed for delivering accounts

   4. Accounting records

      1. 12. Accounting records

   5. Auditors

      1. 13. Qualifications of auditors

      2. 14. Appointment and removal of auditors

      3. 15. Supplementary provisions relating to appointment and removal of auditors

      4. 16. Resignation of auditors

      5. 17. Right of auditor who resigns to requisition meeting of company, etc.

      6. 18. Powers of auditors in relation to subsidiaries

      7. 19. False statements, etc. to auditors

      8. 20. Auditors of body which is both a company and a trade union, etc.

3. PART II Miscellaneous and Supplementary

   1. Returns as to directors and registered office

      1. 21. Statement of first directors and secretary to be delivered on application for registration of company

      2. 22. Notification of changes in directors and secretary, etc.

      3. 23. Registered office of company

   2. Disclosure of interests in shares

      1. 24. Duty of director to notify company of acquisition, etc. of its securities

      2. 25. Duty of company to notify recognised stock exchange of acquisition, etc. of its securities by director

      3. 26. Duty to notify company of acquisition, etc. of voting shares

      4. 27. Power of company to require disclosure of beneficial interests in its voting shares

   3. Disqualification orders

      1. 28. Disqualification for persistent default in relation to delivery of documents to registrar

      2. 29. Register of disqualification orders

   4. Companies with registered offices in Wales

      1. 30. Companies with registered offices in Wales

   5. Regulation of names used by oversea companies for business purposes

      1. 31. Regulation of name under which oversea company may carry on business in Great Britain

      2. 32. Amendments of Registration of Business Names Act 1916

   6. Contents of prospectus

      1. 33. Contents of prospectus

   7. Forms, etc.

      1. 34. Use of prescribed forms for notices, etc. under Acts of 1948 and 1967

      2. 35. Size, durability and legibility of documents delivered to registrar

      3. 36. Power of registrar to accept information on microfilm, etc.

   8. Fees payable to registrar

      1. 37. Fees payable to registrar

   9. Functions of Secretary of State and registrar

      1. 38. Functions of Secretary of State and registrar

   10. Criminal proceedings and enforcement

       1. 39. Criminal proceedings and enforcement

   11. Supplementary provisions

       1. 40. Application of this Act to certain companies not formed under the Act of 1948

       2. 41. Application of certain provisions of this Act to unregistered companies

       3. 42. Minor and consequential amendments and repeals

       4. 43. Expenses

       5. 44. Interpretation

       6. 45. Short title, citation, commencement and extent. Schedules:

4. SCHEDULES

   1. SCHEDULE 1

      Prescribed Forms for Acts of 1948 and 1967

   2. SCHEDULE 2

      Minor and Consequential Amendments

      1. The Companies Act 1948

      2. The Betting, Gaming and Lotteries Act 1963

      3. The Protection of Depositors Act 1963

      4. The Companies Act 1967

      5. The Insurance Companies Act 1974

      6. The Stock Exchange (Completion of Bargains) Act 1976

   3. SCHEDULE 3

      Repeals