Companies (Audit, Investigations and Community Enterprise) Act 2004

[^key-fd9bd38b22ce64c38434046b7b90b981]: Words in s. 16(5) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 222(4) (with art. 10)

[^key-77344a684a8ffabb6d927395a61b94d7]: S. 17(3A) inserted (1.10.2009) by Companies Act 2006 (c. 46), ss. 1275(3)(6), 1300(2); S.I. 2008/2860, art. 3(y) (with arts. 7, 8, Sch. 2 para. 1)

[^key-89a19504af5c36a9c13098310fa211ca]: S. 17(13) inserted (1.10.2009) by Companies Act 2006 (c. 46), ss. 1275(5)(6), 1300(2); S.I. 2008/2860, art. 3(y) (with arts. 7, 8, Sch. 2 para. 1)

[^key-a0e4cb28415ca6d502a7995a9ff8c291]: Words in s. 17(3)(a) inserted (1.10.2009) by Companies Act 2006 (c. 46), ss. 1275(2)(6), 1300(2); S.I. 2008/2860, art. 3(y) (with arts. 7, 8, Sch. 2 para. 1)

[^key-aa4721f97f57c2633c86d2edd8d9b4a0]: S. 17(4)(c) inserted (1.10.2009) by Companies Act 2006 (c. 46), ss. 1275(4)(6), 1300(2); S.I. 2008/2860, art. 3(y) (with arts. 7, 8, Sch. 2 para. 1)

[^key-8e59c9b8d85be251c35907c76f5710fc]: S. 32(2) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(4) (with art. 10)

[^key-34a84406478c1bb86b17eaa44d90d9cf]: Words in s. 32(6) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(8) (with art. 10)

[^key-0e9712cb54b4eb6efc30b3f07dfa63ac]: Word in s. 32(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(3) (with art. 10)

[^key-7f2fddc0cc325b0923436701eeaa11cd]: Word in s. 32(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(5) (with art. 10)

[^key-b0e9ea730f6f382ca8d1ddbf569e531f]: Word in s. 32(4) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(6) (with art. 10)

[^key-c44b1fe720972274bee5ff63c69a706d]: Word in s. 32(5) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(7)(a) (with art. 10)

[^key-f5fefa3f783d0cdfa80404e60b5245ad]: Word in s. 32(5)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 223(7)(b) (with art. 10)

[^key-b45601dd5a7122b0265fd768b11e2040]: S. 33(5) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 224(3) (with art. 10)

[^key-111997190f72854c7b42addb4b4cfcfb]: Words in s. 33(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 224(2)(a) (with art. 10)

[^key-97ad7f4972c95f90f6dcbaee7321a490]: Words in s. 33(2) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 224(2)(b) (with art. 10)

[^key-5243d35e3328204b4f1675a4d4eb8266]: Words in s. 33(4) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 224(2)(a) (with art. 10)

[^key-8a493faeee4982f1ad8746ca29069dce]: Words in s. 33(4) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 224(2)(b) (with art. 10)

[^key-0a107482f354e316b18cd3a965d62158]: S. 33(6) repealed (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 2 (with art. 10)

[^key-32ab3efcea235de24ced3c80bc29ba23]: Word in s. 35(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 225 (with art. 10)

[^key-3f90567fa277dcb19bdbb9dc11b1e688]: Words in s. 39(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 228(3) (with art. 10)

[^key-8c052a19323eb78f35f9f7af1e6bfb63]: Words in s. 39(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 228(4) (with art. 10)

[^key-c29c6c5d94fbc37d2f3b51deb4900ab6]: Words in s. 40(4) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 229(3) (with art. 10)

[^key-004e4d172b87cbce8afdc65e2fad2210]: S. 40(1)(2) repealed (E.W.S.) (1.10.2009) by The Community Interest Company (Amendment) Regulations 2009 (S.I. 2009/1942), regs. 1(1), 2

[^key-43ec6bee8927608eb73cb33d69330fb2]: Words in s. 40(5) substituted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 229(4) (with art. 10)

[^key-aa1b24f0443b48b45508b2c793e410bd]: Words in s. 40A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(3)(a) (with art. 10)

[^key-1651eb1b2ea2664558d964caec632658]: Words in s. 40A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(3)(b) (with art. 10)

[^key-02d2c0aa9b8b7f3b1c101a2e31003b8d]: Word in s. 45(3)(b) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 231(2) (with art. 10)

[^key-2f55f1aea63dff8af9680aef5cf31854]: S. 45(11)(12) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 231(5) (with art. 10)

[^key-a632921395dd4eb670ff91e208a31aca]: Word in s. 49(4)(b) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 233 (with art. 10)

[^key-c1b894fc45caa6c648d508903c9f5eef]: S. 51(1) substituted for s. 51(1)(2) (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 234(2) (with art. 10)

[^key-8461d3664cb4dbf79cd68b406833024e]: Words in s. 51(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 234(3)(a) (with art. 10)

[^key-b30e893361adf9b3de799ab3858403e4]: Words in s. 51(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 234(3)(b) (with art. 10)

[^key-b04b311e3470564b8a454f0b325873ea]: Words in s. 52(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 235(3)(a) (with art. 10)

[^key-677f73e5d9447087009b711ea765bd9c]: Words in s. 52(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 235(3)(b) (with art. 10)

[^key-8d0527e3cd54deae76a436504d02a118]: Words in s. 52(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 235(3)(c) (with art. 10)

[^key-a4539774e01ad99a091732b2646fd304]: Words in s. 52(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 235(2) (with art. 10)

[^key-6995414bbde600594828aefdf428dc5d]: Words in s. 53(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 236 (with art. 10)

[^key-fada580a67d06c3fb2c8ad847039bb1a]: S. 58 omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 238 (with art. 10)

[^key-00608b743dc103ece4ff338f0242f7b8]: Words in s. 60(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 239 (with art. 10)

[^key-fe6af35dd6be6df7226aae0b98ae48c9]: Words in s. 62(5) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 240 (with art. 10)

[^key-2b96f08432d50e66cafeba1727fb61e4]: Words in s. 63(1) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 241(2) (with art. 10)

[^key-111e23d9f85f6da9372e73b951ced96a]: S. 63(2)(3) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 241(3) (with art. 10)

[^key-b5c5c71d4577b5f209310643f50424c3]: Sch. 6 para. 10 repealed (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 2 (with art. 10)

[^key-f0fc04fbbb093c82257f02be6a3c7d8c]: S. 54C(3A) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 439(3) (with Sch. 2)

[^key-977cb294863cfa6f266f0bf349db9119]: Words in s. 54C(2)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 439(2) (with Sch. 2)

[^key-83bc131bc15dc707e9be20b2790d5669]: Word in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))

[^key-e5e90ca05ebb2eaf86c5ebe353d59900]: Pt. 2 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 1(2), Sch. 1 para. 2

[^key-c4bc1e96ce5a4ba33b4992050677b0da]: Word in s. 16(2)(f) inserted (with application in accordance with reg 1(6) of the amending S.I.) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011 (S.I. 2011/1856), reg. 2

[^key-ff9a50a6f7a90aa9833b46b8e1522f5c]: Ss. 53-55 power to apply (with modifications) or disapply conferred (E.W.) (14.3.2012) by Charities Act 2011 (c. 25), ss. 234(2)(a), 355 (with s. 20(2), Sch. 8)

[^key-146190042121b5bab1d3d98b89e9b8d5]: Words in s. 54C(3) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 98 (with s. 20(2), Sch. 8)

[^key-01f72e89afe6712b9ddd5706f57a9988]: Words in s. 63(1) substituted (14.3.2012 immediately before the Charities Act 2011 comes into force) by The Charities (Pre-consolidation Amendments) Order 2011 (S.I. 2011/1396), art. 1, Sch. para. 47; (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 99 (with s. 20(2), Sch. 8)

[^key-a24ec60c22f44212bc10e45084abc244]: Sch. 3 para. 4 substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 100 (with s. 20(2), Sch. 8)

[^key-18f41e4a24f628b93994ed502554d3f6]: Words in s. 14(7)(b) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 103 (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-6150a20ca03b7bfa847ee45e232f379d]: Words in s. 14(2)(b) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 103 (with Sch. 20); S.I. 2013/423, art. 3, Sch.

[^key-c2aea4b82ba07607a9158fd836dadc6c]: Words in s. 63(1) substituted (24.6.2013) by Charities Act (Northern Ireland) 2008 (c. 12), s. 185(1), Sch. 8 para. 11; S.R. 2013/145, art. 2, Sch.

[^key-cc63fcbe86a13fdda68a30c93d9dd20a]: S. 16(2)(oa) inserted (14.7.2014) by Pensions Act 2014 (c. 19), ss. 47, 56(3)(d)

[^key-583a00b4718877102171f19bca426847]: Words in s. 56 heading substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 90(3) (with Sch. 5)

[^key-3274848aff5a7e57dad9afa4f93a46ab]: S. 15D(4)(g)(ia) inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 88(3) (with Sch. 5)

[^key-08355b21aca26957ba760efca1e7bbd2]: Words in s. 15D(4)(g)(i) omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 88(2) (with Sch. 5)

[^key-2dade6df0c7789e6f6ef5f8abba107b8]: S. 15D(4)(g)(v) inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 88(4) (with Sch. 5)

[^key-c659b6c4185d04b9d0fed0fbe02cca2b]: Words in s. 53(b) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 89 (with Sch. 5)

[^key-6b30c2f436933070b95a93c9d55d4bc3]: Words in s. 56(1) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 90(2) (with Sch. 5)

[^key-3fc28f33d71036125b0209eae9354a31]: Words in s. 45(12) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 3 para. 8 (with reg. 5(1))

[^key-014cc903e2c0a51e09cc81c99805c9ed]: S. 16(6A)(6B) inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 67; S.I. 2015/841, art. 3(x)

[^key-f585794490056c5c01497546003b83c0]: Sch. 2 para. 28 omitted (26.5.2015 for specified purposes, 1.10.2015 in so far as not already in force) by virtue of Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 7 para. 24; S.I. 2015/1329, reg. 3(c); S.I. 2015/1689, reg. 2(g)

[^key-43fbd036c64db2adba14e9a6855d096e]: S. 18A inserted (1.1.2016 for specified purposes, 1.6.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 38(1), 164(1); S.I. 2015/2029, reg. 3(a); S.I. 2016/532, reg. 4(1)

[^key-0835ce1f4c17466ef971f64e604654a0]: S. 18 omitted (1.1.2016 for specified purposes, 1.6.2016 in so far as not already in force) by virtue of Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 38(2), 164(1); S.I. 2015/2029, reg. 3(a); S.I. 2016/532, reg. 4(1) (with reg. 4(2))

[^key-54d930c94d667757261f0a4ef34ecb28]: Word in s. 66(2) substituted (1.1.2016 for specified purposes, 1.6.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 38(3), 164(1); S.I. 2015/2029, reg. 3(a); S.I. 2016/532, reg. 4(1)

[^key-298f440137c13022e1434dc07fe13f5a]: S. 15D(4)(aa) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 5 para. 1(2)(a) (with reg. 1(11))

[^key-1e61c843e25671cd9a516f77c457256d]: S. 15D(4)(ab) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 5 para. 1(2)(b)

[^key-4b0d670b5befa6009c87a7c27ecc64dd]: S. 16(2)(ea) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 5 para. 1(3)

[^key-908d1121595a3df0f4d2787ee4ab7dd8]: S. 59(2) repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1

[^key-87fb913d37167b71e792fe5a3f52eaf0]: Words in s. 15D(4)(g) substituted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80), reg. 1, Sch. para. 14(d)

[^key-a9939a1e9647f3d772e12724e3e011f5]: Words in s. 15D(3)(d) inserted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80), reg. 1, Sch. para. 14(a)

[^key-ae432826769420642f6dbb0219b9e45b]: Words in s. 15D(3)(e) substituted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80), reg. 1, Sch. para. 14(b)

[^key-db8efb549d42d5f8d9f72a9dea566d34]: Words in s. 15D(4)(e) inserted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80), reg. 1, Sch. para. 14(c)

[^key-6a8c2dc50ce7c3ed6419722e0f916c57]: Ss. 53-55A excluded (E.W.) (1.1.2018) by The Charitable Incorporated Organisations (Conversion) Regulations 2017 (S.I. 2017/1232), regs. 1(1), 3

[^key-89ae6347ebdc29a05b14ee46f3ee8c0a]: S. 55A(4) applied (E.W.) (1.1.2018) by The Charitable Incorporated Organisations (Conversion) Regulations 2017 (S.I. 2017/1232), regs. 1(1), 6(3)

[^key-854cfa6d2c9d2127f1a35f7082f093cc]: Words in s. 15A(2) omitted (25.5.2018) by virtue of Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 101(2)(a) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-8c39326d039bdaffc2857e878dd6ad04]: Words in s. 15A(2) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 101(2)(b) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-c694ab0c61152c4c41316159e17eee09]: S. 15A(8) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 101(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-6e83c2c815a00cd052a038d01c0b5fa6]: Words in s. 15D(7) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 102(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-ba2ae2312cc1e100f7dc5e9509b4eb19]: S. 15D(8) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 102(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-fb62e9bbe1601ea57421c8246e1f53d7]: Pt. 2 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))

[^key-5b443f4917f63e7972784bc944e712cd]: S. 16(2)(eb)(ec) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 43(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-abfbffabd2fd040312172978b7e7839a]: Words in s. 16(5) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 43(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c65d1535d7cc0adbc3688a8901945787]: Words in s. 16(5) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 43(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

[^key-284b52a9d39d36d302854de78262bc15]: Words in s. 16(5) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 43(b)(iii); 2020 c. 1, Sch. 5 para. 1(1)

[^key-86b691c02488c81074d248c7bafb4961]: Words in s. 15D(4)(aa)(i) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 42(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6cf41f9a8411e22be6f02ebbbd0ae8cb]: Words in s. 15D(4)(h) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 42(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2fedc5c8dafcbb2cfec7fb8fb1bf5f43]: Words in s. 25(2)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-1b0907b834037e5915af22f5e5c507d5]: Words in Sch. 7 para. 5(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-aa38b2f404fa7d668f8ebbbbc9dbd7f3]: Words in s. 15A(6) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 12(2)

[^key-21dd97b11003b6cf96d75227ae087ea1]: Words in s. 15C(6) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 12(3)

[^key-fb3cec93d79252edb1b95eaf0f8d925c]: Words in s. 25(3)(d) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-f32f2a7c1cd5c2f4bf6b7cba75de0331]: Words in s. 25(3)(e) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-f4bfcf0fc1945c19ba162d0e7f5b8b57]: Words in Sch. 7 para. 5(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 12(4)

[^key-0353fee40697c2f076109d4f7fac48b9]: Words in Sch. 7 para. 5(2)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-24d6c265b6900b585aeb3f4e0a1b60d5]: Words in Sch. 7 para. 5(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-9dd44ee3ef062df817d2ca02c4a0c2a3]: Words in Sch. 2 para. 26(2) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-f9ebe670c66ff5fdc92292f6367b836e]: Words in Sch. 2 para. 26(3) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-5c7442c3a82e16708219f51d1b72548a]: Word in s. 15D(4)(h) substituted (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendment) Regulations 2023 (S.I. 2023/1424), reg. 1(2), Sch. para. 55

[^key-fca8cf6c4fec61871201e8e7539f7b8b]: Words in s. 59(6) substituted (24.5.2024 for specified purposes, 1.1.2025 in so far as not already in force) by Digital Markets, Competition and Consumers Act 2024 (c. 13), ss. 326(6)(a), 339(2)(c); S.I. 2024/1226, regs. 1(2), 2(1)(5)(a) (with Sch. para. 19, 20)

[^key-41ed611daa49eb77e7bc37018b3b49a5]: Words in s. 59(6) substituted (24.5.2024 for specified purposes, 1.1.2025 in so far as not already in force) by Digital Markets, Competition and Consumers Act 2024 (c. 13), ss. 326(6)(b), 339(2)(c); S.I. 2024/1226, regs. 1(2), 2(1)(5)(a) (with Sch. para. 19, 20)

[^key-1e636c38246f69a1f8d4258a6dda12e3]: Words in s. 45(8) substituted (18.11.2025) by The Economic Crime and Corporate Transparency Act 2023 (Consequential, Incidental and Miscellaneous Provisions) Regulations 2025 (S.I. 2025/1037), reg. 1(2), Sch. 1 para. 1(2)(a); S.I. 2025/1118, reg. 2(1)(g)

[^key-8ff25f5ee6ddeccea34197bc63bb3605]: Words in s. 45(9) substituted (18.11.2025) by The Economic Crime and Corporate Transparency Act 2023 (Consequential, Incidental and Miscellaneous Provisions) Regulations 2025 (S.I. 2025/1037), reg. 1(2), Sch. 1 para. 1(2)(b); S.I. 2025/1118, reg. 2(1)(g)

[^key-496cf427d19a7c61b07600de214383a9]: Words in s. 46(12) substituted (18.11.2025) by The Economic Crime and Corporate Transparency Act 2023 (Consequential, Incidental and Miscellaneous Provisions) Regulations 2025 (S.I. 2025/1037), reg. 1(2), Sch. 1 para. 1(3); S.I. 2025/1118, reg. 2(1)(g)

Appointment of director

Dissolution and striking off

Dissolution and striking off

Ceasing to be a community interest company and becoming a charity

Existing companies: charities

Appointment of manager

Ceasing to be a community interest company

Minor and consequential amendments

Offences

Commencement etc.

Repeals and revocations

Funding of director’s expenditure on defending proceedings

Power to require documents and information

Regulator

Civil proceedings

Removal of director

Conditions for exercise of supervisory powers

Dissolution and striking off

Ceasing to be a community interest company

Appointment of manager

Becoming a charity or a Scottish charity: requirements

Ceasing to be a community interest company

Orders made by Regulator

Commencement etc.

Community interest companies

Conditions for exercise of supervisory powers

40A

• (1) A company that is a Northern Ireland charity may not become a community interest company.

• (2) If a company that is a Northern Ireland charity purports to become a community interest company , the Commissioners of Her Majesty’s Revenue and Customs may apply to the High Court for an order quashing any altered certificate of incorporation under section 38A.

Becoming an industrial and provident society

Dissolution and striking off

Becoming an industrial and provident society

Offences

Repeals and revocations

Community interest companies

Names

Appointment of manager

Offences

Repeals and revocations

Repeals and revocations

Repeals and revocations

Arrangements to which additional requirements for recognition relate

15A

• (1) The Commissioners for Her Majesty’s Revenue and Customs may disclose information to a prescribed body for the purposes of its functions.

• (2) This section applies despite any statutory or other restriction on the disclosure of information.

Provided that, in the case of personal data ... , information is not to be disclosed in contravention of the data protection legislation.

• (3) Information disclosed to a prescribed body under this section—

• (a) may only be used for the purposes of its functions, and

• (b) must not be further disclosed except to the person to whom the information relates.

• (4) A person who contravenes subsection (3) commits an offence unless—

• (a) the person did not know, and had no reason to suspect, that the information had been disclosed under this section, or

• (b) the person took all reasonable steps and exercised all due diligence to avoid the commission of the offence.

• (5) A person guilty of an offence under subsection (4) is liable—

• (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);

• (b) on summary conviction—

• (i) in England and Wales or Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);

• (ii) in Northern Ireland, to imprisonment for a term not exceeding three months, or to a fine not exceeding the statutory maximum (or both).

• (6) In subsection (5)(b)(i) as it applies in relation to England and Wales the reference to twelve months is to be read as a reference to the general limit in a magistrates’ court (or to six months in the case of an offence committed before 2 May 2022).

• (7) Sections 400, 401 and 403 of the Financial Services and Markets Act 2000 (supplementary provisions relating to offences) apply in relation to an offence under this section.

• (8) In this section—

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

• “personal data” has the same meaning as in Parts 5 to 7 of that Act (see section 3(2) and (14) of that Act).

15B

• (1) This section applies where it appears to a prescribed body that there is, or may be, a question whether the periodic accounts and reports produced by an issuer of transferable securities comply with any accounting requirements imposed by Part 6 rules.

• (2) The prescribed body may require any of the persons mentioned in subsection (3) to produce any document, or to provide any information or explanations, that the body may reasonably require for the purpose of its functions.

• (3) Those persons are—

• (a) the issuer;

• (b) any officer, employee, or auditor of the issuer;

• (c) any persons who fell within paragraph (b) at a time to which the document or information required by the prescribed body relates.

• (4) If a person fails to comply with such a requirement, the prescribed body may apply to the court.

• (5) If it appears to the court that the person has failed to comply with a requirement under subsection (2), it may order the person to take such steps as it directs for securing that the documents are produced or the information or explanations are provided.

• (6) A statement made by a person in response to a requirement under subsection (2) or an order under subsection (5) may not be used in evidence against him in any criminal proceedings.

• (7) Nothing in this section compels any person to disclose documents or information in respect of which a claim to legal professional privilege (in Scotland, to confidentiality of communications) could be maintained in legal proceedings.

• (8) In this section—

• “the court” means the High Court or the Court of Session; and

• “document” includes information recorded in any form.

15C

• (1) This section applies to information (in whatever form) obtained in pursuance of a requirement or order under section 15B (power of prescribed body to require documents etc) that relates to the private affairs of an individual or to any particular business.

• (2) No such information may, during the lifetime of that individual or so long as that business continues to be carried on, be disclosed without the consent of that individual or the person for the time being carrying on that business.

• (3) This does not apply—

• (a) to disclosure permitted by section 15D (permitted disclosure of information obtained under compulsory powers), or

• (b) to the disclosure of information that is or has been available to the public from another source.

• (4) A person who discloses information in contravention of this section commits an offence, unless—

• (a) the person did not know, and had no reason to suspect, that the information had been disclosed under section 15B, or

• (b) the person took all reasonable steps and exercised all due diligence to avoid the commission of the offence.

• (5) A person guilty of an offence under this section is liable—

• (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);

• (b) on summary conviction—

• (i) in England and Wales or Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);

• (ii) in Northern Ireland, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum (or both).

• (6) In subsection (5)(b)(i) as it applies in relation to England and Wales the reference to twelve months is to be read as a reference to the general limit in a magistrates’ court (or to six months in the case of an offence committed before 2 May 2022).

15D

• (1) The prohibition in section 15C of the disclosure of information obtained in pursuance of a requirement or order under section 15B (power of prescribed body to require documents etc) that relates to the private affairs of an individual or to any particular business has effect subject to the following exceptions.

• (2) It does not apply to the disclosure of information for the purpose of facilitating the carrying out by the prescribed body of its functions.

• (3) It does not apply to disclosure to—

• (a) the Secretary of State,

• (b) the Department of Enterprise, Trade and Investment for Northern Ireland,

• (c) the Treasury,

• (d) the Bank of England (including the Bank in its capacity as the Prudential Regulation Authority),

• (e) the Financial Conduct Authority, or

• (f) the Commissioners for Her Majesty’s Revenue and Customs.

• (4) It does not apply to disclosure—

• (a) for the purpose of assisting a body designated by an order under section 1252 of the Companies Act 2006 (delegation of functions of the Secretary of State) to exercise its functions under Part 42 of that Act (statutory auditors);

• (aa) for the purposes of facilitating—

• (i) the carrying out of inspections under paragraph 1 of Schedule 12 to the Companies Act 2006 (arrangements for independent monitoring of audits of UK-traded third country companies); or

• (ii) the carrying out of investigations under paragraph 2 of that Schedule (arrangements for independent investigations for disciplinary purposes).

• (ab) for the purposes of enabling the competent authority to exercise its functions under the Statutory Auditors and Third Country Auditors Regulations 2016 or under Regulation (EU) 537/2014 on specific requirements regarding statutory audit of public interest entities;

• (b) with a view to the institution of, or otherwise for the purposes of, disciplinary proceedings relating to the performance by an accountant or auditor of his professional duties;

• (c) for the purpose of enabling or assisting the Secretary of State or the Treasury to exercise any of their functions under any of the following—

• (i) the Companies Acts (as defined in section 2 of the Companies Act 2006),

• (ii) Part 5 of the Criminal Justice Act 1993 (insider dealing),

• (iii) the Insolvency Act 1986 or the Insolvency (Northern Ireland) Order 1989,

• (iv) the Company Directors Disqualification Act 1986 or the Company Directors Disqualification (Northern Ireland) Order 2002,

• (v) the Financial Services and Markets Act 2000;

• (d) for the purpose of enabling or assisting the Department of Enterprise, Trade and Investment for Northern Ireland to exercise any powers conferred on it by the enactments relating to companies, directors’ disqualification or insolvency;

• (e) for the purpose of enabling or assisting the Bank of England (acting otherwise than in its capacity as the Prudential Regulation Authority) to exercise its functions;

• (f) for the purpose of enabling or assisting the Commissioners for Her Majesty’s Revenue and Customs to exercise their functions;

• (g) for the purpose of enabling or assisting the Financial Conduct Authority or the Prudential Regulation Authority to exercise its functions under any of the following—

• (i) the legislation relating to friendly societies ...,

• (ia) the Credit Unions Act 1979,

• (ii) the Building Societies Act 1986,

• (iii) Part 7 of the Companies Act 1989,

• (iv) the Financial Services and Markets Act 2000;

• (v) the Co-operative and Community Benefit Societies Act 2014; or

• (h) in pursuance of any assimilated obligation.

• (5) It does not apply to disclosure to a body exercising functions of a public nature under legislation in any country or territory outside the United Kingdom that appear to the prescribed body to be similar to its functions for the purpose of enabling or assisting that body to exercise those functions.

• (6) In determining whether to disclose information to a body in accordance with subsection (5), the prescribed body must have regard to the following considerations—

• (a) whether the use which the other body is likely to make of the information is sufficiently important to justify making the disclosure;

• (b) whether the other body has adequate arrangements to prevent the information from being used or further disclosed other than—

• (i) for the purposes of carrying out the functions mentioned in that subsection, or

• (ii) for other purposes substantially similar to those for which information disclosed to the prescribed body could be used or further disclosed.

• (7) Nothing in this section authorises the making of a disclosure in contravention of the data protection legislation.

• (8) In this section, “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).

15E

• (1) The Secretary of State may by order amend section 15D(3), (4) and (5).

• (2) An order under this section must not—

• (a) amend subsection (3) of that section (UK public authorities) by specifying a person unless the person exercises functions of a public nature (whether or not he exercises any other function);

• (b) amend subsection (4) of that section (purposes for which disclosure permitted) by adding or modifying a description of disclosure unless the purpose for which the disclosure is permitted is likely to facilitate the exercise of a function of a public nature;

• (c) amend subsection (5) of that section (overseas regulatory authorities) so as to have the effect of permitting disclosures to be made to a body other than one that exercises functions of a public nature in a country or territory outside the United Kingdom.

• (3) The power to make an order under this section is exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Regulator

Investigation

Repeals and revocations

Removal of director

Orders made by Regulator

Re-registration

Becoming a charity ...: requirements

Fees

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption from liability

Removal of director

36A

• (1) The Regulator must decide whether the company is eligible to be formed as a community interest company.

• (2) A company is eligible to be formed as a community interest company if—

• (a) its articles comply with the requirements imposed by and by virtue of section 32,

• (b) its proposed name complies with section 33, and

• (c) the Regulator, having regard to the application and accompanying documents and any other relevant considerations, considers that the company—

• (i) will satisfy the community interest test, and

• (ii) is not an excluded company.

• (3) The Regulator must give notice of the decision to the registrar of companies (but the registrar is not required to record it).

36B

• (1) If the Regulator decides that the company is eligible to be formed as a community interest company, the registrar of companies must—

• (a) proceed in accordance with sections 14 and 15 of the Companies Act 2006 (registration and issue of certificate of incorporation), and

• (b) if the company is entered on the register, retain and record the prescribed formation documents.

• (2) The certificate of incorporation must state that the company is a community interest company and is conclusive evidence that the company is a community interest company.

• (3) If the Regulator decides that the company is not eligible to be formed as a community interest company, any subscriber to the memorandum of association may appeal to the Appeal Officer against the decision.

37A

• (1) Where special resolutions have been passed with a view to the company becoming a community interest company, an application to the court for the cancellation of the resolutions may be made—

• (a) by the holders of not less in the aggregate than 15% in nominal value of the company’s issued share capital or any class of the company’s issued share capital (disregarding any shares held by the company as treasury shares);

• (b) if the company is not limited by shares, by not less than 15% of its members; or

• (c) by the holders of not less than 15% of the company’s debentures entitling the holders to object to an alteration of its objects;

but not by a person who has consented to or voted in favour of the resolutions.

• (2) The application—

• (a) must be made within 28 days after the date on which the resolutions are passed or made (or, if the resolutions are passed or made on different days, the date on which the last of them is passed or made), and

• (b) may be made on behalf of the persons entitled to make it by such one or more of their number as they may appoint for the purpose.

• (3) On the hearing of the application the court shall make an order either cancelling or confirming the resolutions.

• (4) The court may—

• (a) make that order on such terms and conditions as it thinks fit,

• (b) if it thinks fit adjourn the proceedings in order that an arrangement may be made to the satisfaction of the court for the purchase of the interests of dissentient members, and

• (c) give such directions, and make such orders, as it thinks expedient for facilitating or carrying into effect any such arrangement.

• (5) The court’s order may, if the court thinks fit—

• (a) provide for the purchase by the company of the shares of any of its members and for the reduction accordingly of the company’s capital; and

• (b) make such alteration in the company’s articles as may be required in consequence of that provision.

• (6) The court’s order may, if the court thinks fit, require the company not to make any, or any specified, amendments to its articles without the leave of the court.

37B

• (1) On making an application under section 37A (application to court to cancel resolutions) the applicants, or the person making the application on their behalf, must immediately give notice to the registrar of companies.

This is without prejudice to any provision of rules of court as to service of notice of the application.

• (2) On being served with notice of any such application, the company must immediately give notice to the registrar.

• (3) Within 15 days of the making of the court’s order on the application, or such longer period as the court may at any time direct, the company must deliver to the registrar a copy of the order.

• (4) If a company fails to comply with subsection (2) or (3) an offence is committed by—

• (a) the company, and

• (b) every officer of the company who is in default.

• (5) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.

37C