Modifications etc. (not altering text)
C1 For regulations see Part III Vol.5.
(1)In the case of an application for the issue of a certificate under section 561 to a company (whether as a partner in a firm or otherwise), the following conditions are required to be satisfied by the company.
(2)M1The company must be carrying on (whether or not in partnership) a business in the United Kingdom and that business must satisfy the conditions mentioned in section 562(2)(a) to (d).
(3)The company must, subject to subsection (4) below, have complied with all obligations imposed on it by or under the Tax Acts or the Management Act in respect of periods ending within the qualifying period and with all requests to supply to an inspector accounts of, or other information about, the business of the company in respect of periods so ending.
(4)A company which has failed to comply with such an obligation or request as is referred to in subsection (3) above shall nevertheless be treated as satisfying this condition as regards that obligation or request if the Board are of the opinion that the failure is minor and technical and does not give reason to doubt that the conditions mentioned in subsection (8) below will be satisfied.
(5)M2The company must, if any contribution has at any time during the qualifying period become due from the company under Part I of the M3Social Security Act 1975 or Part I of the M4Social Security (Northern Ireland) Act 1975 have paid the contribution when it became due.
(6)M5The company must have complied with any obligations imposed on it by the following provisions of the M6Companies Act 1985, in so far as those obligations fell to be complied with within the qualifying period, that is to say—
(a)[F1sections 226, 241 and 242] (contents, laying and delivery of annual accounts);
(b)section 287 (registered office and notification of changes therein) F2;
(c)section 288(2) (return of directors and secretary and notification of changes therein);
(d)[F3sections 363 to 365] (annual returns);
(e)section 691 (registration of constitutional documents and list of directors and secretary of oversea company);
(f)section 692 (notification of changes in constitution or directors or secretary of oversea company);
(g)section 693 (oversea company to state its name and country of incorporation);
(h)section 699 (obligations of companies incorporated in Channel Islands or Isle of Man);
(j)Chapter II of Part XXIII (accounts of oversea company).
(7)The company must have complied with any obligations imposed on it by the following provisions of the M7Companies (Northern Ireland) Order 1986, in so far as those obligations fell to be complied with within the qualifying period, that is to say—
(a)Articles 235, 247 and 249 (annual accounts, documents included in annual accounts and laying and delivery of accounts);
(b)Article 295 (registered office and notification of changes therein);
(c)Article 296(2) (return of directors and secretary and notification of changes therein);
(d)Articles 371, 372 and 373 (annual returns);
(e)Article 641 (registration of constitutional documents and list of directors and secretary of oversea company);
(f)Article 642 (notification of changes in constitution or directors or secretary of oversea company);
(g)Article 643 (oversea company to state its name and country of incorporation);
(h)Article 649 (accounts of oversea company).
(8)M8There must be reason to expect that the company will, in respect of periods ending after the end of the qualifying period, comply with all such obligations as are referred to in subsections (2) to (7) above and with such requests as are referred to in subsection (3) above.
(9)M9In this section “qualifying period” means the period of three years ending with the date of the company’s application for a certificate under section 561.
Textual Amendments
F1Words in s. 565(6)(a) substituted (E.W.S.) (1.4.1990 with effect in accordance with S.I. 1990/355, arts. 6-9, Sch. 1) by Companies Act 1989 (c. 40), Sch. 10 para. 38(3); S.I. 1990/355, arts. 3, 8, Sch. 1
F2 See Companies Act 1989 s.212and Sch.24for repeal of subs.6(b)from a day to be appointed.
F3Words in s. 565(6)(d) substituted (E.W.S) (1.10.1990 with saving and transitional provisions in S.I. 1990/1707, arts. 4, 5) by Companies Act 1989 (c. 40), s. 139(5)
Modifications etc. (not altering text)
C2Ss. 562-565 modified (retrospectively, with application in accordance with s. 53(3) of the modifying Act) by Finance Act 1999 (c. 16), s. 53(1)(2)
Marginal Citations
M1Source-1975 (No.2) Sch.12 Pt.IV 1, 2(1), (2); 1980 Sch.8 7; 1982 Sch.8 15
M2Source-1975 (No.2) Sch.12 Pt.IV 3
M5Source-1975 (No.2) Sch.12 Pt.IV 6; 1987 Sch.15 8
M8Source-1975 (No.2) Sch.12 Pt.IV 7
M9Source-1975 (No.2) Sch.12 Pt.IV 2(3)