Modifications etc. (not altering text)
C1Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))
C2Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2
References in the company law provisions of this Act to the requirements of this Act include the requirements of regulations and orders made under it.
Modifications etc. (not altering text)
C3S. 1172 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 54 (as amended (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 85, Sch. 3 para. 15(4))
C4S. 1172 applied (with modifications) (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 78
(1)In the Companies Acts—
[F1“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;]
“body corporate” and “corporation” include a body incorporated outside the United Kingdom, but do not include—
a corporation sole, or
a partnership that, whether or not a legal person, is not regarded as a body corporate under the law by which it is governed;
[F1“the competent authority” means the Financial Reporting Council Limited;]
[F2 “credit institution” means a credit institution as defined in Article 4(1)(1) of Regulation ( EU ) No. 575/2013 of the European Parliament and of the Council.]
[F3“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);]
[F4“EU regulated market” has the meaning given in Article 2.1.13B of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;]
“financial institution” means a financial institution within the meaning of Article 1.1 of the Council Directive on the obligations of branches established in a Member State of credit and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (the Bank Branches Directive, 89/117/EEC);
“firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;
“the Gazette” means—
as respects companies registered in England and Wales, the London Gazette,
as respects companies registered in Scotland, the Edinburgh Gazette, and
as respects companies registered in Northern Ireland, the Belfast Gazette;
“hire-purchase agreement” has the same meaning as in the Consumer Credit Act 1974 (c. 39);
“officer”, in relation to a body corporate, includes a director, manager or secretary;
“parent company” means a company that is a parent undertaking (see section 1162 and Schedule 7);
“regulated activity” has the meaning given in section 22 of the Financial Services and Markets Act 2000 (c. 8);
[F5“regulated market” has the meaning given in Article 2.1.13 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;] ;
[F6“transferable securities” has the meaning given by Article 2.1.24 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;]
[F7“UK regulated market” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;]
“working day”, in relation to a company, means a day that is not a Saturday or Sunday, Christmas Day, Good Friday or any day that is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom where the company is registered.
F8(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 1173(1) 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. 27(2)
F2Words in s. 1173(1) substituted (1.1.2014) by The Capital Requirements Regulations 2013 (S.I. 2013/3115), reg. 1(2), Sch. 2 para. 42(2)
F3Words in s. 1173(1) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 124 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
F4Words in s. 1173(1) inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day in so far as the new definitions apply to enactments which operate by reference to financial years) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 2 para. 18(a)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 1173(1) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day in so far as the new definitions apply to enactments which operate by reference to financial years) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 2 para. 18(a)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)
F6Words in s. 1173(1) substituted (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. 26; 2020 c. 1, Sch. 5 para. 1(1)
F7Words in s. 1173(1) inserted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day in so far as the new definitions apply to enactments which operate by reference to financial years) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 2 para. 18(a)(iii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)
F8S. 1173(2) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 2 para. 18(b); 2020 c. 1, Sch. 5 para. 1(1)
Modifications etc. (not altering text)
C5S. 1173 applied (6.4.2007) by The Companies Acts (Unregistered Companies) Regulations 2007 (S.I. 2007/308), reg. 3, Sch. (with reg. 6)
C6S. 1173 applied (with modifications) (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 79
C7S. 1173 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 55 (as amended (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 85, Sch. 3 para. 15(4)(5), as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 25, as amended (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 20 (with reg. 2(6)(7)), as amended (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 3 para. 19; 2020 c. 1, Sch. 5 para. 1(1) and as amended (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 21 (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1))
Commencement Information
I1S. 1173 wholly in force at 1.10.2009; s. 1173 not in force at Royal Assent, see s. 1300; s. 1173 in force for specified purposes at 1.1.2007 and 20.1.2007 by S.I. 2006/3428, arts. 2(2)(g), 3(2)(d) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 1173 in force for further specified purposes at 6.4.2007 by S.I. 2007/1093, art. 2(2)(h) (with art. 11(1)); s. 1173 in force for further specified purposes at 1.10.2007 and 1.11.2007 by S.I. 2007/2194, arts. 2(3)(k), 3(2)(c) (with saving in art. 12); s. 1173 in force for further specified purposes at 6.4.2008 and 1.10.2008 by S.I. 2007/3495, arts. 3(3)(j), 5(3)(c) (with savings in arts. 7, 12); s. 1173 in force at 1.10.2009 in so far as not already in force by S.I. 2008/2860, art. 3(u) (with arts. 5, 7, 8, Sch. 2) (as amended by S.I. 2009/1802, art. 18)
Schedule 8 contains an index of provisions defining or otherwise explaining expressions used in the Companies Acts.