Companies Act 2006

S. 461(4)(g)(ia) inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 100(3) (with Sch. 5)

Sch. 7 applied (with modifications) (23.8.2024) by 2003 c. 21, Sch. 16B para. 8 (as inserted by Media Act 2024 (c. 15), s. 55(3)(g), Sch. 11; S.I. 2024/858, reg. 2(1)(z5))

Word in s. 430(4A)(a) omitted (10.6.2019) by virtue of The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 15(j)(i) (with reg. 2)

S. 1087(1)(ja) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 90, 219(1)(2)(b); S.I. 2024/269, reg. 2(z32)

S. 414D applied (with modifications) by S.I. 2008/1911, reg. 12A (as inserted (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 4 (with reg. 2(6)(7)))

Words in Sch. 12 para. 1(1)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 36(b); 2020 c. 1, Sch. 5 para. 1(1)

S. 504 applied (with modifications) (N.I.) (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 9(4)-(8)

S. 692(1)(1ZA) substituted for s. 692(1) (6.4.2015) by The Companies Act 2006 (Amendment of Part 18) Regulations 2015 (S.I. 2015/532), regs. 1(2), 3(2)

S. 443A inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 53, 219(1)(2)(b)

Sch. 8 entry inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 39(2) (with ss. 2(2), 5(2))

Words in Sch. 2 Pt. 2 para. 49(c) substituted (31.12.2023) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 11 para. 161(2); S.I. 2023/1382, reg. 8(b)

Words in s. 1192(1) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 25(2), 219(1)(2)(b); S.I. 2024/269, reg. 2(t)

S. 80 modified (31.12.2020) by S.I. 2004/2326, reg. 12B (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 8 (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))

Ss. 495, 496 applied (with modifications) by S.I. 2008/1911, reg. 39 (as amended (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 13 (with reg. 2(6)(7)))

S. 923(2)(a) substituted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 36(11)(a) (with ss. 2(2), 5(2))

Words in s. 939(1)(b) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 36(16) (with ss. 2(2), 5(2))

Words in s. 414CB(1) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (S.I. 2022/31), regs. 1(2), 4(c)

S. 408(1)(b) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 5(12)(a) (with reg. 3)

Words in Sch. 8 inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 2 para. 19; 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 489A(4) omitted (with effect in accordance with reg. 1(6)(8) of the amending S.I.) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 12(8)(b)

Sch. 11 para. 9(4A) inserted (14.5.2025) by The Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025 (S.I. 2025/444), regs. 1(2), 2(3)(b) (with reg. 3)

Words in s. 1253C(4)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 1054(3)(b) 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. 17 (with reg. 5(1))

Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(b); 2020 c. 1, Sch. 5 para. 1(1)

S. 1253E(5)(c) and word inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 49(3)(b) (with reg. 1(2)(b))

Words in Sch. 10 para. 9(1)(d) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 58(3)

Words in s. 1078(1) omitted (31.12.2020) by virtue of The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 1 para. 17(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Sch. 7 para. 4 modified (10.1.2024) by Online Safety Act 2023 (c. 50), s. 240(1), Sch. 15 para. 8; S.I. 2023/1420, reg. 2(z24)

Words in s. 1059A(4) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 87(2), 219(1)(2)(b); S.I. 2024/269, reg. 2(z29)

S. 943(1) substituted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 3(a); 2020 c. 1, Sch. 5 para. 1(1)

S. 1084A applied (4.3.2024) by S.I. 2009/1804, reg. 60 (as amended by The Limited Liability Partnerships (Application of Company Law) Regulations 2024 (S.I. 2024/234), regs. 1(2), 26; S.I. 2024/269, reg. 2(a))

S. 485A(6)(7) substituted for s. 485A(6)-(8) (with effect in accordance with reg. 1(6)(8) of the amending S.I.) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 12(2)(d)

S. 439A(8)(c) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 7(3)(d)

S. 1090 substituted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 89(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(z31)

Ss. 188 189 modified (1.3.2016) by The NRAM plc (formerly Northern Rock plc) Consequential and Supplementary Provisions Order 2016 (S.I. 2016/114), arts. 1(1), 7(1), (3), Sch. para. 1(g)

Words in s. 433(3) omitted (11.5.2025 in relation to accounts and reports for a financial year of a company beginning on or after that date) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 2(3), 6(5)(b)

S. 499 applied (with modifications) (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030), regs. 1(2), 9(4)-(8)

S. 853L(1)(b) substituted for s. 853L(1)(b)-(d) (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 63(3)(a)(ii), 219(1)(2)(b); S.I. 2024/269, reg. 2(z15)

Words in Sch. 8 inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 40(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(z4)

S. 1002A and cross-heading inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, 18.3.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 70(2), 219(1)(2)(b); S.I. 2025/349, reg. 2(c)

Words in s. 925(3) omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 25 (with reg. 1(3)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 495(3)(c) omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 23 (with reg. 1(3)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)

Ss. 1089-1091 modified (31.1.2019) by The Further Education Bodies (Insolvency) Regulations 2019 (S.I. 2019/138), regs. 1(1), 4(1), 39(j) (with regs. 1(2), 3(c))

Sch. 7 applied (4.2.2025) by S.I. 2014/2080, art. 7A(7) (as inserted by The Financial Services and Markets Act 2000 (Ring-fenced Bodies, Core Activities, Excluded Activities and Prohibitions) (Amendment) Order 2025 (S.I. 2025/30), arts. 1(2), 9(3))

S. 478(b)(iii) inserted (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030), regs. 1(2), 30(4)(b)

S. 859Q(5) modified (temp.) (27.6.2020) by The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (S.I. 2020/645), regs. 2, 20

S. 486A inserted (with effect in accordance with reg. 2(3) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 1 para. 16 (with reg. 2(6)(7))

Words in s. 1253D(3) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 126 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

Words in Sch. 10 para. 16AA(b) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 31; 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 1253E(7) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 23(b); 2020 c. 1, Sch. 5 para. 1(1)

Sch. 10 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 para. 28 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e) (as amended (E.W.) (31.12.2020) by The Local Audit (England and Wales) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/504), regs. 1(2), 6(1) (with reg. 6(2)(3)); 2020 c. 1, Sch. 5 para. 1(1); and (1.12.2023) by The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023 (S.I. 2023/1286), reg. 1, Sch. 3 para. 91(4))

Sch. 1A paras. 1-24 applied (with modifications) by S.I. 2009/1804 reg. 31M (as inserted (6.4.2016) by The Limited Liability Partnerships (Register of People with Significant Control) Regulations 2016 (S.I. 2016/340), regs. 1(3), 3, Sch. 1)

Words in s. 446(2) omitted (11.5.2025 in relation to accounts and reports for a financial year of a company beginning on or after that date) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 2(3), 8(b)

Words in s. 479A(1)(b) substituted (31.12.2020) by S.I. 2019/177, regs. 2, 4(a) (as substituted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 4 (with transitional provisions in S.I. 2019/177, Sch. 4 paras. 1(za), 1A as inserted by S.I. 2020/108, regs. 1(2)(a), 4)); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 790LG(1) inserted (18.11.2025) by The Register of People with Significant Control (Amendment) Regulations 2025 (S.I. 2025/1036), regs. 2, 13(2); S.I. 2025/1118, reg. 2(1)(i)

Words in s. 1059A(2) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 94(3), 219(1)(2)(b); S.I. 2024/269, reg. 2(z36)

Words in s. 455(1)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 13(a)

S. 790ZF applied (with modifications) by S.I. 2009/2436, Sch. 1 para. 12C (as inserted (26.6.2017) by The Information about People with Significant Control (Amendment) Regulations 2017 (S.I. 2017/693), regs. 2, 33 (with Sch. Pt. 3)) (as amended (21.3.2024) by The Economic Crime and Corporate Transparency Act 2023 (Consequential, Supplementary and Incidental Provisions) Regulations 2024 (S.I. 2024/410), reg. 1(2), Sch. 2 para. 5(b)(i))

S. 439A(2A) inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 20(d)

Words in Sch. 1B para. 11(a) substituted (26.10.2023 for specified purposes, 18.11.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 2 para. 20(2)(c); S.I. 2025/1118, reg. 2(1)(i)(4)

Words in s. 384(1)(b)(iii) inserted (N.I.) (27.3.2024) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024 (S.R. 2024/78), regs. 1, 30(2)(a)

Words in s. 114(1) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 48(2), 219(1)(2)(b); S.I. 2024/269, reg. 2(z9)

Words in s. 463(2) inserted (with effect in accordance with reg. 2(3) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 1 para. 13(b) (with reg. 2(6)(7))

Words in s. 123(1) omitted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 46(10)(a), 219(1)(2)(b)

S. 1079B and cross-heading. inserted (10.10.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 101(1), 164(1) (with s. 101(2)); S.I. 2015/1689, reg. 4(b)

Words in s. 1191(1) omitted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 42(b), 219(1)(2)(b); S.I. 2024/269, reg. 2(z6)

Act excluded (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 12(8) (with reg. 189)

S. 1062A inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 92, 219(1)(2)(b); S.I. 2024/269, reg. 2(z34)

S. 1110D and cross-heading inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 87(3), 219(1)(2)(b); S.I. 2024/269, reg. 2(z29)

S. 723 heading substituted (6.4.2015) by The Companies Act 2006 (Amendment of Part 18) Regulations 2015 (S.I. 2015/532), regs. 1(2), 6(a)

S. 790EC(1A)(1B) inserted (18.11.2025) by The Register of People with Significant Control (Amendment) Regulations 2025 (S.I. 2025/1036), regs. 2, 5(a); S.I. 2025/1118, reg. 2(1)(i)

S. 399(1) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 (S.I. 2016/1245), regs. 1(1), 3(4)(a)

S. 472 applied (with modifications) (31.7.2015) by The European Grouping of Territorial Cooperation Regulations 2015 (S.I. 2015/1493), regs. 1(2), 7(1) (with reg. 11)

S. 1292A and crossheading inserted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80), reg. 1, Sch. para. 18

S. 1043(1)(e) inserted (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), reg. 1(2), Sch. 4 para. 4(b) (with reg. 189)

S. 125(1) substituted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 47, 219(1)(2)(b); S.I. 2024/269, reg. 2(z8)

Words in Sch. 4 para. 5 inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 29(9)(c), 219(1)(2)(b); S.I. 2024/269, reg. 2(w)

Words in s. 474(1) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2)(3), Sch. 1 para. 21(b) (with reg. 1(4)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)

Sch. 10 para. 12(2) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 64(2)

Words in Sch. 11A para. 55 substituted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 11(4)(b) (with regs. 7(4), 9(1))

Sch. 9 omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(r), Sch. 23 para. 1

Words in s. 444(5) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 8(3)(f) (with reg. 3)

Words in s. 439A(1) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 7(3)(b)(i)

S. 1068(4A) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 75(2)(a), 219(1)(2)(b); S.I. 2024/269, reg. 2(z17)

Words in s. 652(1)(a) substituted (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(3)(g)(ii), Sch. 4 para. 25

Words in s. 414CA(8)(c) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (S.I. 2022/31), regs. 1(2), 3(l)

Ss. 1085-1091 applied (with modifications) (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 66 (with reg. 60) (as amended (6.4.2013) by S.I. 2013/618, reg. 4 (with reg. 8(4)); (10.10.2015) by S.I. 2015/1695, regs. 1, 6(2)(3); (6.4.2016) by S.I. 2016/423, regs. 1(1), 20; (6.4.2016) by S.I. 2016/340, reg. 1(3), Sch. 3 para. 5; (30.6.2016) by S.I. 2016/599, reg. 1, Sch. 1 para. 7; (10.1.2020) by S.I. 2019/1511, regs. 1(2), 17(3); (4.3.2024) by S.I. 2024/234, regs. 1(2), 30; S.I. 2024/269, reg. 2(a); (27.1.2025) by S.I. 2024/1377, regs. 1(2), 10; (21.7.2025) by S.I. 2025/874, regs. 1(2)(a), 6(2)-(6) and (18.11.2025) by S.I. 2025/1033, regs. 1(2), 9(2) (with regs. 12-16); S.I. 2025/1118, reg. 2(1)(g))

Words in s. 833A(5)(e)(i) substituted (1.11.2024) by The Insurance and Reinsurance Undertakings (Prudential Requirements) (Amendment and Miscellaneous Provisions) Regulations 2024 (S.I. 2024/1083), regs. 1(2)(a), 11(a)

Words in s. 1000(3) omitted (11.7.2014) by virtue of The Companies (Striking Off) (Electronic Communications) Order 2014 (S.I. 2014/1602), arts. 1(1), 2(2)(e)

Pt. 16 Ch. 1 applied (with modifications) (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030), regs. 1(2), 9(4)-(8)

Ss. 1121-1123 applied (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by S.I. 2014/309, reg. 16BA(4) (as inserted by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 212, 219(1)(2)(b))

Words in s. 123(2) omitted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 46(10)(b), 219(1)(2)(b)

Ss. 853K, 853L applied by S.I. 2009/2436, Sch. 1 para. 13(1) (as substituted (30.6.2016) by The Companies and Limited Liability Partnerships (Filing Requirements) Regulations 2016 (S.I. 2016/599), reg. 1, Sch. 2 para. 2 (with reg. 4(2)(3)))

Pt. 16 excluded (S.) (1.10.2024) by The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2024 (S.S.I. 2024/266), arts. 1(1), 3

S. 1126(2)(a)(iv) and word inserted (26.5.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 9(3)(b); S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, reg. 4(a)

S. 1286(1)(e) inserted (31.12.2020) by The European Economic Interest Grouping (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1299), regs. 1, 62(3)(c); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 485A(3)(b) omitted (with effect in accordance with reg. 1(6)(8) of the amending S.I.) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 12(2)(a)

Ss. 1024-1028 applied (with modifications) (1.10.2009) by The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804), regs. 2, 56 (as amended (4.3.2024) by The Limited Liability Partnerships (Application of Company Law) Regulations 2024 (S.I. 2024/234), regs. 1(2), 25; S.I. 2024/269, reg. 2(a))

S. 1112A applied (with modifications) (4.3.2024) by S.I. 2009/1804, reg. 69 (as amended by The Limited Liability Partnerships (Application of Company Law) Regulations 2024 (S.I. 2024/234), regs. 1(2), 42(4); S.I. 2024/269, reg. 2(a))

S. 1253B(1) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 41(2)

S. 621(3)(ba) inserted (30.6.2016) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 6 para. 7(a); S.I. 2016/321, reg. 6(e)

S. 69(4)(b) omitted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 15(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(k)

Words in Pt. 6 heading inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 29(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(w)

Words in s. 1221(3)(b) substituted (6.4.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 1 para. 21(b)(ii) (with reg. 2(6)(7))

Word in s. 1098C(2)(d) inserted (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. 2(b)(ii); S.I. 2025/1118, reg. 2(1)(g)

S. 76B applied (with modifications) (4.3.2024) by S.I. 2009/1804, reg. 13B (as inserted by The Limited Liability Partnerships (Application of Company Law) Regulations 2024 (S.I. 2024/234), regs. 1(2), 13; S.I. 2024/269, reg. 2(a))

S. 158(3A) inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 41(3)(b), 219(1)(2)(b); S.I. 2024/269, reg. 2(z5)

Words in s. 1219(2)(c) substituted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 13(4)(a)

Sch. 2 Pt. 2 para. 25(j) omitted (6.4.2025) by virtue of Digital Markets, Competition and Consumers Act 2024 (c. 13), s. 339(1), Sch. 21 para. 10 (with ss. 235, 243, 252); S.I. 2025/272, reg. 2(1)(12)

S. 167M applied (with modifications) (18.11.2025) by S.I. 2009/1801, reg. 17A (as inserted by The Companies Authorised to Register, Unregistered Companies and Overseas Companies (Application of Company Law) Regulations 2025 (S.I. 2025/761), regs. 1(3), 3(8) (with regs. 5, 6))