Section 1174
| abbreviated accounts (in Part 15) | sections 444(4) and 445(3) |
| 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) | [F1section 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 |
| annual return | section 854 |
| 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 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 |
| authenticated, in relation to a document or information sent or supplied to a company | section 1146 |
| 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) |
| certified translation (in Part 35) | section 1107 |
| charge (in [F2Chapter A1] of Part 25) | [F2section 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 [F3Chapter A1] of Part 25 | [F3section 859A(7)] |
| F4. . . | F4. . . |
| — in Part 26 | section 895(2) |
| — 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 |
| 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 |
| [F5contributory | section 1170B] |
| controlling, of a body corporate by a director (in Part 10) | section 255 |
| [F6corporate 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 |
| 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 |
| Directive disclosure requirements | section 1078 |
| 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 report | section 420 |
| directors' report | section 415 |
| 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 |
| 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 |
| 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) |
| [F7establishment of an overseas company (in Part 35) | section 1067(6)] |
| 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) |
| IAS Regulation (in Part 15) | section 474(1) |
| 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 |
| F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| 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 |
| 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) |
| major audit (in sections 522 and 525) | section 525(2) |
| 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) |
| [F9“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 |
| F10. . . | F10. . . |
| 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 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 |
| 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 |
| 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 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 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) |
| [F11receiver 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 |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| register of directors | section 162 |
| register of directors' residential addresses | section 165 |
| register of members | section 113 |
| register of secretaries | section 275 |
| F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| [F14registered number, of a company (or an overseas company) | section 1066 (and section 1059A(5))] |
| [F15registered number, of a UK establishment of an overseas company | section 1067] |
| registered office, of a company | section 86 |
| 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) |
| requirements for proper delivery (in Part 35) | section 1072 (and see section 1073) |
| requirements of this Act | section 1172 |
| [F16return period (in Part 24) | section 855(4)] |
| 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) |
| [F17small companies exemption (in relation to directors' report) | section 415A] |
| small companies regime, for [F18(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) |
| summary financial statement | section 426 |
| takeover bid (in Chapter 2 of Part 28) | section 971(1) |
| takeover offer (in Chapter 3 of Part 28) | section 974 |
| the Takeovers Directive | |
| — in Chapter 1 of Part 28 | section 943(8) |
| — in Chapter 2 of Part 28 | section 971(1) |
| [F19traded company (in Part 13) | section 360C] |
| F20. . . | F20. . . |
| trading certificate | section 761(1) |
| transfer, in relation to a non-cash asset | section 1163(2) |
| 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 |
| [F21UK establishment of an overseas company (in Part 35) | section 1067(6)] |
| UK-registered company | section 1158 |
| 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 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 |
Textual Amendments
F1Sch. 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)
F2Words 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)
F3Words 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)
F4Words 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)
F5Sch. 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)
F6Sch. 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))
F7Sch. 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)
F8Sch. 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)
F9Sch. 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)
F10Sch. 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)
F11Sch. 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)
F12Words 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)
F13Sch. 8: enties 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)
F14Sch. 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)
F15Sch. 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)
F16Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Annual Return and Service Addresses) Regulations 2008 (S.I. 2008/3000), reg. 9
F17Sch. 8: entry inserted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(12)
F18Sch. 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)
F19Sch. 8: entry inserted (3.8.2009) by The Companies (Shareholders' Rights) Regulations 2009 (S.I. 2009/1632), reg. 21(2) (with application as mentioned in reg. 1(2))
F20Sch. 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
F21Sch. 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)