1. This Order may be cited as the Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008.
2.—(1) The provisions of this Order come into force as follows.
(2) Article 3 and Schedule 1 come into force on 1st April 2008.
(3) Subject to paragraph (4), articles 4 and 5 and Schedules 2 and 3 come into force on 6th April 2008.
(4) Paragraph 1 of Schedule 3 comes into force on 1st October 2008.
(5) Article 6 comes into force—
(a)on 1st April 2008 so far as relating to provisions coming into force on that date;
(b)on 6th April 2008 so far as relating to provisions coming into force on that date;
(c)on 1st October 2008 so far as relating to provisions coming into force on that date.
3.—(1) The following provisions of the Companies Act 2006 come into force on 1st April 2008—
(a)section 1175 (removal of special provisions about accounts and audit of charitable companies: Great Britain), so far as it relates to Part 7 of the Companies Act 1985(1);
(b)Part 1 of Schedule 9;
(c)section 1295 and Schedule 16 (repeals), so far as relating to the repeals specified in Schedule 1 to this Order.
(2) The provisions brought into force by paragraph (1) have effect in relation to accounts for financial years beginning on or after 1st April 2008.
(3) Nothing in this article affects the operation of the repealed enactments—
(a)in relation to accounts for financial years beginning before 1st April 2008, or
(b)as applied by paragraph 16A of Schedule 1 to the Housing Act 1996(2) (registered social landlords).
4.—(1) The repeal of Articles 257A and 257B to 257E of the Companies (Northern Ireland) Order 1986(3) (exemptions from audit for certain categories of small companies) does not affect the continued operation of those Articles in relation to companies that are charities.
(2) Schedule 2 to this Order makes provision consequential on the saving in paragraph (1).
(3) The provisions of this article and Schedule 2 have effect in relation to accounts for financial years beginning on or after 6th April 2008.
5. Schedule 3 contains amendments of earlier commencement Orders.
6.—(1) Nothing in this Order affects any provision of the Companies Act 1985 or the Companies (Northern Ireland) Order 1986 as applied by the Limited Liability Partnerships Regulations 2001(4) or the Limited Liability Partnerships Regulations (Northern Ireland) 2004(5) to limited liability partnerships.
(2) The amendments and repeals made by this Order do not affect the operation of section 1297 of the Companies Act 2006 (continuity of the law).
Gareth Thomas
Parliamentary Under Secretary of State for Trade and Consumer Affairs,
Department for Business, Enterprise and Regulatory Reform
7th March 2008