PART 1GENERAL

Unregistered companies

5.—(1) These Regulations apply to an unregistered company as they apply to a UK company.

(2) In the application of these Regulations to an unregistered company any reference to—

(a)a UK company’s registered office shall be read as a reference to the unregistered company’s principal office in the United Kingdom;

(b)a part of the United Kingdom in which a UK company is registered shall be read as a reference to the part of the United Kingdom in which the unregistered company’s principal office is situated and “Gazette” and “registrar of companies” shall be construed accordingly (see regulation 3(1)).

(3) In the application of these Regulations to an unregistered company, regulation 12(1)(c) applies with the omission of item (iv) (duty to state company’s registered number).

(4) In this regulation “unregistered company” means a body to which section 1043 of the Companies Act 2006 (unregistered companies) applies.