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(This note is not part of the Regulations)
These Regulations relate to information to be provided about share capital and shareholders in the annual return of a company under the Companies Act 1985 (c.6) (“the Act”). The type of information to be supplied depends on whether or not any of the company’s shares were shares admitted to trading on a regulated market during the period to which the return relates.
The Companies (Forms Amendment No. 2 and Company’s Type and Principal Business Activities) Regulations 1990 (S.I. 1990/1766) are amended by prescribing additional codes for non-trading companies and dormant companies for the purposes of section 364(3) of the Act (classifying the principal business activities of a company).
An Impact Assessment in respect of these Regulations has been produced and copies are available from the Company Law and Governance Directorate, Department for Business, Enterprise and Regulatory Reform, 1 Victoria Street, London, SW1H 0ET or on www.berr.gov.uk/bbf/co-act-2006.
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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