The Overseas Companies Regulations 2009

• (1) This paragraph applies to credit or financial institutions to which Chapter 2 of Part 6 of these Regulations applies (institutions required to prepare accounts under parent law).

• (2) An institution that immediately before 1st October 2009—

• (a) had a branch in the United Kingdom, and

• (b) had complied with the requirements of paragraph 2 of Schedule 21C to the 1985 Act or paragraph 2 of Schedule 20C to the 1986 Order,

is treated as having complied with the requirements of regulation 45 (initial filing of copies of accounting documents).

• (3) Regulation 46 (filing of copies of subsequent accounting documents) applies in relation to accounting documents first disclosed in accordance with the company's parent law on or after 1st October 2009.

• (4) Paragraph 3 of Schedule 21C to the 1985 Act or paragraph 3 of Schedule 20D to the 1986 Order continues to apply in relation to accounting documents first disclosed in accordance with the company's parent law before 1st October 2009.

Institutions not require to prepare accounts under parent law

26

• (1) This paragraph applies to credit or financial institutions to which Chapter 3 of Part 6 of these Regulations applies (institutions not required to prepare accounts under parent law).

• (2) The provisions of that Chapter apply in relation to accounting documents for financial years of the institution beginning on or after 1st October 2009.

• (3) The provisions of Part 2 of Schedule 21C to the 1985 Act or Part 2 of Schedule 20C to the 1986 Order continue to apply in relation to accounting documents for financial years beginning before that date.

PART 7 — RETURNS IN CASE OF WINDING UP ETC

Return in case of winding up

27

• (1) Regulation 69 (return in case of winding up) applies in relation to a winding up beginning on or after 1st October 2009.

• (2) Section 703P(1) of the 1985 Act or Article 652P(1) of the 1986 Order (particulars to be delivered: winding up) continues to apply in relation to a winding up beginning before that date.

Returns to be made by liquidator

28

• (1) Regulation 70(1) (return of appointment of liquidator) applies in relation to an appointment made on or after 1st October 2009.

• (2) Section 703P(3) of the 1985 Act or Article 652P(3) of the 1986 Order continues to apply in relation to an appointment made before that date.

• (3) Regulation 70(3) (return by liquidator where winding up terminates or company ceases to be registered) applies where the event concerned occurs on or after 1st October 2009.

• (4) Section 703P(5) of the 1985 Act or Article 652P(5) of the 1986 Order continues to apply where the event occurred before that date.

Return in case of insolvency proceedings etc (other than winding up)

29

• (1) Regulation 71 (return of insolvency proceedings etc) applies where the proceedings in question begin on or after 1st October 2009.

• (2) Section 703Q of the 1985 Act or Article 652Q of the 1986 Order continues to apply where the proceedings began before that date.

Notice of appointment of judicial factor

30

Regulation 73 (notice of appointment of judicial factor) applies in relation to appointments made on or after 1st October 2009.

PART 8 — SUPPLEMENTARY PROVISIONS

Saving for provisions as to form or manner in which documents to be delivered

31

• (1) Any saving in this Schedule for the effect of a provision of the 1985 Act or 1986 Order requiring the use of a prescribed form extends to the form and the power under which it is prescribed.

• (2) Any saving in this Schedule for the effect of a provision of the 1985 Act or 1986 Order requiring a document to be delivered to the registrar extends to section 707B of the 1985 Act or Article 656B of the 1986 Order (delivery to the registrar using electronic communications) so far as relating to the provision in question and the delivery of documents under it.

Signed

Ian Lucas — Minister for Business and Regulatory Reform, — 2009-07-08

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2006 c.46.

[^f00002]: OJ L 395, 30.12.1989, p. 36.

[^f00003]: OJ L 65, 14.3.1968, p. 8. The Directive has been amended on a number of occasions, but the only amendments relevant to the United Kingdom are those made by Directive 2003/58/EC of the European Parliament and of the Council of 15 July 2003 (OJ L 221, 4.9.2003, p. 13).

[^f00004]: 2000 c.12.

[^f00005]: 2002 c.12 (N.I.).

[^f00006]: 1996 c.16.

[^f00007]: 1967 c.77.

[^f00008]: 2000 c.32.

[^f00009]: 1985 c.6. Section 723B was inserted by section 45 of the Criminal Justice and Police Act 2001 (c.16).

[^f00010]: OJ L 243, 11.9.2002, p. 1.

[^f00011]: 1986 c.45. Schedule A1 was inserted by the Insolvency Act 2000 (c.39), section 1 and Schedule 1 and Schedule B1 was inserted by the Enterprise Act 2002 (c.40), section 248(2) and Schedule 16. Sections 39(1) and 188(a), paragraph 16(1) of Schedule A1 and paragraph 45 of Schedule B1 were amended by the Companies (Trading Disclosures) (Insolvency) Regulations 2008 (S.I. 2008/1897).

[^f00012]: S.I. 1989/2405 (N.I. 19). Schedule A1 was inserted by the Insolvency (Northern Ireland) Order 2002 (S.I. 2002/3152 (N.I. 6)), Article 3 and Schedule 1 and Schedule B1 was inserted by the Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I. 10)), Article 3(2) and Schedule 1. Articles 49(1) and 159(1), paragraph 27(1) of Schedule A1 and paragraph 46 of Schedule B1 were amended by the Companies (Trading Disclosures) (Insolvency) Regulations 2008 (S.I. 2008/1897).

[^f00013]: 1986 c.45. Section 117(7) (High Court and County Court jurisdiction) was amended by regulations 3 and 6 of the Insolvency Act 1986 (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1240).

[^f00014]: S.I. 1989/2405 (N.I. 19).

[^f00015]: S.I. 1992/3179.

[^f00016]: S.R. (NI) 1993 No 198.

[^f00017]: 1986 c.45. Section 399 was amended by section 269 of the Enterprise Act 2002 (c.40).

[^f00018]: Section 388 was amended by section 4 of the Insolvency Act 2000 (c.39) and by the Insolvency Act (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1240).

[^f00019]: S.I. 1989/2405 (N.I. 9).

[^f00020]: 1985 c.6.

[^f00021]: S.I. 1986/1032 (N.I. 6).

[^f00022]: S.I. 2001/1228.

[^f00023]: S.R. (NI) 2004 No 335.

[^f00024]: Section 447 was substituted by section 21 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c.27).

[^f00025]: 1989 c.40.

[^f00026]: 2000 c.8.

[^f00027]: Sections 167 and 168 were amended by the Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2007 (S.I. 2007/176).

[^f00028]: Section 82 was amended by section 79 of the Criminal Justice Act 1993 (c.36), the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649) and the Prospectus Regulations 2005 (S.I. 2005/1433).

[^f00029]: 1998 c.29.

[^f00030]: OJ L 281, 23.11.1995, p. 31.

[^f00031]: 2006 c.35.

[^f00032]: S.I. 2007/2157.

[^f00033]: Section 146 enables the making of rules by the Financial Services Authority in relation to the prevention and detection of money laundering in connection with the carrying on of regulated activities by authorised persons.

[^f00034]: OJ L 309, 25.11.2005, p. 15.

[^f00035]: OJ L320, 29.11.2008, p.1.

[^f00036]: OJ L320, 29.11.2008, p.1.

any Northern Ireland Department;

the Scottish Ministers;

the Welsh Ministers;

the Treasury;

the Commissioners for Her Majesty's Revenue and Customs;

the Bank of England (including the Bank in its capacity as the Prudential Regulation Authority);

the Director of Public Prosecutions;

the Director of Public Prosecutions for Northern Ireland;

the Serious Fraud Office;

the Secret Intelligence Service;

the Security Service;

the Government Communications Headquarters;

the Financial Conduct Authority;

...

...

the Pensions Regulator;

the Panel on Takeovers and Mergers;

the Regulator of Community Interest Companies;

...

the Competition and Markets Authority;

the Office of the Information Commissioner;

the Charity Commission;

the Charity Commission for Northern Ireland;

the Office of the Scottish Charity Regulator;

the Office of Communications;

the Gas and Electricity Markets Authority;

the Northern Ireland Authority for Utility Regulation;

the Gambling Commission;

the Serious Organised Crime Agency;

the Health and Safety Executive;

the Health and Safety Executive for Northern Ireland;

the Food Standards Agency;

the Gangmasters Labour and Abuse Authority;

the Security Industry Authority;

a local authority within the meaning of section 54(2) of the Companies Act 2006;

an official receiver appointed under section 399 of the Insolvency Act 1986 (appointment, etc, of official receivers);

the Official Receiver for Northern Ireland;

the Crown Office and Procurator Fiscal Services;

a person acting as an insolvency practitioner within the meaning of section 388 of the Insolvency Act 1986 (meaning of “act as an insolvency practitioner”) or Article 3 of the Insolvency (Northern Ireland) Order 1989 (“act as an insolvency practitioner”);

an inspector appointed under Part 14 of the Companies Act 1985 (investigation of companies and their affairs: requisition of documents) or Part 15 of the Companies (Northern Ireland) Order 1986 or a person appointed under regulation 30 of the Open-Ended Investment Companies Regulations 2001 (power to investigate) or regulation 22 of the Open-Ended Investment Companies Regulations (Northern Ireland) 2004 ;

any person authorised to exercise powers under section 447 of the Companies Act 1985 (power to require documents and information), or section 84 of the Companies Act 1989 (exercise of powers by officers, etc) or Article 440 of the Companies (Northern Ireland) Order;

any person exercising functions conferred by Part 6 of the Financial Services and Markets Act 2000 (official listing);

a person appointed to make a report under section 166 or section 166A (reports by skilled persons) of the Financial Services and Markets Act 2000;

a person appointed to conduct an investigation under section 167 (appointment of persons to carry out general investigations) or 168(3) or (5) (appointment of persons to carry out investigations in particular cases) of the Financial Services and Markets Act 2000 ;

an inspector appointed under section 284 (power to investigate) of the Financial Services and Markets Act 2000;

an overseas regulatory authority within the meaning of section 82 of the Companies Act 1989 (request for assistance by overseas regulatory authority);

Editorial notes

[^c1976196]: 2006 c.46.

[^c1976197]: OJ L 395, 30.12.1989, p. 36.

[^c1976199]: 2000 c.12.

[^c1976200]: 2002 c.12 (N.I.).

[^c1976201]: 1996 c.16.

[^c1976202]: 1967 c.77.

[^c1976203]: 2000 c.32.

[^c1976204]: 1985 c.6. Section 723B was inserted by section 45 of the Criminal Justice and Police Act 2001 (c.16).

[^c1976205]: OJ L 243, 11.9.2002, p. 1.

[^c1976206]: 1986 c.45. Schedule A1 was inserted by the Insolvency Act 2000 (c.39), section 1 and Schedule 1 and Schedule B1 was inserted by the Enterprise Act 2002 (c.40), section 248(2) and Schedule 16. Sections 39(1) and 188(a), paragraph 16(1) of Schedule A1 and paragraph 45 of Schedule B1 were amended by the Companies (Trading Disclosures) (Insolvency) Regulations 2008 (S.I. 2008/1897).

[^c1976207]: S.I. 1989/2405 (N.I. 19). Schedule A1 was inserted by the Insolvency (Northern Ireland) Order 2002 (S.I. 2002/3152 (N.I. 6)), Article 3 and Schedule 1 and Schedule B1 was inserted by the Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I. 10)), Article 3(2) and Schedule 1. Articles 49(1) and 159(1), paragraph 27(1) of Schedule A1 and paragraph 46 of Schedule B1 were amended by the Companies (Trading Disclosures) (Insolvency) Regulations 2008 (S.I. 2008/1897).

[^c1976208]: 1986 c.45. Section 117(7) (High Court and County Court jurisdiction) was amended by regulations 3 and 6 of the Insolvency Act 1986 (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1240).

[^c1976209]: S.I. 1989/2405 (N.I. 19).

[^c1976210]: S.I. 1992/3179.

[^c1976211]: S.R. (NI) 1993 No 198.

[^c1976226]: 2006 c.35.

[^c1976230]: OJ L320, 29.11.2008, p.1.

[^c1976231]: OJ L320, 29.11.2008, p.1.

[^key-b91b2b6b7ccad3dd48f29766a5a67060]: Words in Sch. 2 para. 7(b) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), art. 1(1), Sch. 2 para. 173(b)

[^key-5edcf5fe25169d7f44250a195ee83376]: Words in reg. 29(2)(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. 13(2) (with reg. 5(1))

[^key-0d3577685be28f2edda2b6ffc49584aa]: Words in reg. 35(3) 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. 13(3) (with reg. 5(1))

[^key-2d7914e0512a7a33b91adae9ed35d672]: Words in reg. 50(3) 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. 13(4) (with reg. 5(1))

[^key-468194837308b61878f7c28b77fef589]: Words in reg. 72(4)(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. 13(5) (with reg. 5(1))

[^key-21cc67d38d705278f7115bc40c55e5ac]: Words in reg. 74(2)(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. 13(6) (with reg. 5(1))

[^key-3ea8acc8c32b95d023994cb8f4912c7c]: Words in Sch. 2 para. 7(b) substituted (26.6.2017) by The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692), reg. 1(2), Sch. 7 para. 26(a) (with regs. 8, 15)

[^key-c3e06cd1c300603ecb84d01da837d2a9]: Sch. 2 para. 6 renumbered as Sch. 2 para. 6(1) (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 340(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-f9305c69070f02f81d30c0c84dcf0558]: Sch. 2 para. 6(1)(d) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 340(5) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-5d1b06377eb90047605ec2277b5d65e1]: Sch. 2 para. 6(1)(b)(ii) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 340(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-acedf0b744f61db92b9a217fb7a8bc21]: Word in Sch. 2 para. 6(1)(c)(i) omitted (25.5.2018) by virtue of Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 340(4)(a) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-d4aed396f8b37e2165a50d56785607e3]: Sch. 2 para. 6(1)(c)(iii) and word inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 340(4)(b) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-50ed1970e694650935552c49b9230720]: Words in reg. 38 inserted (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030), regs. 1(2), 32(2)

[^key-651e60f2064d64655562a4c27daf98d6]: Reg. 34 modified (temp.) (27.6.2020) by The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (S.I. 2020/645), regs. 2, 41(2)(4) (with reg. 41(5))

[^key-5dc8834f9d198a382894339e8000bb02]: Reg. 46(2) modified (temp.) (27.6.2020) by The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 (S.I. 2020/645), regs. 2, 41(3)(4) (with reg. 41(5))

[^key-47dd26dbd1bb77ed2a8358da1572d040]: Pt. 2 modified (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 4 para. 4; 2020 c. 1, Sch. 5 para. 1(1)

[^key-9bc53c1d96ff153fb48b102b8b63c19f]: Regulations applied (with modifications) (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 3 paras. 5-11 (as amended (31.12.2020) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 26); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7e16c7fe4a34f07ce0626a1fe5d5bd62]: Words in reg. 2 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. 2 para. 4; 2020 c. 1, Sch. 5 para. 1(1)

[^key-2e5614b0505bb697bef79fe9bc9d8d74]: Word in reg. 6(1)(e) 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. 2 para. 5(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b3dc05332da4ab8043c76752a1c19114]: Reg. 6(1)(g)-(i) inserted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 5(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-09f1936860ed311648cf78110de37e91]: Reg. 6(2) 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. 2 para. 5(c); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6ba87c578e25420b1cb92ae5752a1f05]: Reg. 6(3)(b)(iii) 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. 2 para. 5(d); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ebe91706994ea4ac216c10fa88c8fda9]: Words in reg. 6(3)(b)(iv) 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. 2 para. 5(e); 2020 c. 1, Sch. 5 para. 1(1)

[^key-037d96ef51a86ca2127963c72b838755]: Reg. 6(4)(b)(iii) 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. 2 para. 5(f); 2020 c. 1, Sch. 5 para. 1(1)

[^key-5fa1ef9ec8d62b3c479f206e4a21132d]: Words in reg. 6(4)(b)(iv) 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. 2 para. 5(g); 2020 c. 1, Sch. 5 para. 1(1)

[^key-aaf363b5e3f4f68c9d720a2a6f942c34]: Reg. 31(1)(b) and word omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 24; 2020 c. 1, Sch. 5 para. 1(1)

[^key-9b434496d0b1a6c5c57e2ae383c01dd9]: Reg. 32(3) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 25; 2020 c. 1, Sch. 5 para. 1(1)

[^key-12ad59e198c414caeb9479bb4cb8c35f]: Words in reg. 33(2)(a) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 26(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-786b96e9632bbd8f62e7dda667660a1b]: Word in reg. 33(2)(b) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 26(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a5a75a4ffd247e34332e5cdb31f913b1]: Reg. 33(2)(c) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 26(c); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a5c16ec8f356d42952d76a407186e8d5]: Reg. 33(2)(d) substituted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 26(d); 2020 c. 1, Sch. 5 para. 1(1)

[^key-068a29ac38523d949f71377a5d720481]: Reg. 33(2)(e) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 26(e); 2020 c. 1, Sch. 5 para. 1(1)

[^key-00bf622b2c71e9e35f49a6a5cf39f806]: Reg. 44(1)(b) and word omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 27; 2020 c. 1, Sch. 5 para. 1(1)

[^key-193e927c86c748a4475855c5342ebfe0]: Reg. 48(2) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 29; 2020 c. 1, Sch. 5 para. 1(1)

[^key-ddc3efa60921db7c9ab76a746ebd4926]: Words in reg. 47(2)(a) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a2f703e675e52f9411e66a177ea6b671]: Word in reg. 47(2)(b) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7b7417b435a80c1fb4213b88b6ae3e00]: Reg. 47(2)(c) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(c); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0a1bcce0cd4c9ce4c0f69c0651602ac0]: Reg. 47(2)(d) substituted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(d); 2020 c. 1, Sch. 5 para. 1(1)

[^key-e04a63eea3640e564cfad9b89fca14e0]: Reg. 47(2)(e) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(e); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a2deb9044502b9b0c9edddcf239821a0]: Words in reg. 63(1) substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 6(a) (with Sch. 4 para. 4) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-8b53a16e0d5d1a5d2a4a95de80169f4b]: Reg. 63(2)(3) 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. 2 para. 6(b) (with Sch. 4 para. 4) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-42e437f3ffa98a1511ec2eff10a51ee6]: Words in reg. 63(5) 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. 2 para. 6(c) (with Sch. 4 para. 4) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-839ca9c6c6fe623494c8cb999ef17fb9]: Reg. 76 heading substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 7(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-e118b1e6aa875a765c5c998e3ec38e63]: Words in reg. 76 substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 7(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-aba412216428e39080ab2744eb19265c]: Words in Sch. 2 para. 6(1)(a) 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. 2 para. 8(b)(i) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0cfd256e0446804e8e0fa7dccc4dad32]: Words in Sch. 2 para. 6(1)(b)(ii) substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 8(b)(ii) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-cdb9a4f52c9759c841eab6fed947be29]: Sch. 2 para. 6(2) 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. 2 para. 8(b)(iii) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-24d7142ae2bb88a36d3947a746b0919c]: Words in Sch. 2 para. 7(b) 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. 2 para. 8(c) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-479213d969bf7f00e88eae5272bed06f]: Words in Sch. 2 para. 8 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. 2 para. 8(d) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3b6a7b39b7e3428e0e1649e49788ffd7]: Words in Sch. 2 para. 9(a) substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 8(e) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6421fc155b3aa7375bce132e6ad43af3]: Words in Sch. 2 para. 9(b) substituted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 2 para. 8(e) (with Sch. 4 para. 5) (as amended by S.I. 2020/523, regs. 1(2), 20); 2020 c. 1, Sch. 5 para. 1(1)

[^key-78a99a6d6aed2b54e960a79fd62d46aa]: Sch. 1 omitted (21.3.2024) by virtue of 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. 4(6)

[^key-9a5b6413283c3f936d05b6dc639e686a]: Sch. 2 Pt. 1 omitted (21.3.2024) by virtue of 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. 4(7)(a)

[^key-e6a19fbd56c8c4540c481d51b46a144a]: Words in reg. 18(2) omitted (21.3.2024) by virtue of 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. 4(2)

[^key-73c499ddf042aad100950718b5ef876c]: Words in reg. 21 heading omitted (21.3.2024) by virtue of 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. 4(3)(a)

[^key-bf1e6db4036eb610fef5641e3f0beb1d]: Words in reg. 21(3) substituted (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. 4(3)(b)(i)

[^key-f6bad1423c18e3fc5f945fefd869209a]: Reg. 21(3)(c) inserted (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. 4(3)(b)(iv)

[^key-848cf1b63b7e568712034fd4c6b3addd]: Reg. 21(3)(a) substituted (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. 4(3)(b)(ii)

[^key-655a7abc959c79d5a67da92d883fdeb8]: Word in reg. 21(3)(b) substituted for full stop (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. 4(3)(b)(iii)

[^key-e0fe8d354f5e42854585fded8a29e02a]: Reg. 22 omitted (21.3.2024) by virtue of 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. 4(4)

[^key-62a12aebadc729b227bae8680a32bdda]: Reg. 23 omitted (21.3.2024) by virtue of 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. 4(5)

[^key-c82fcf4112ad68c3af0c158ea5aa427a]: Words in Sch. 2 para. 6(c)(i) substituted (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. 4(7)(b)

[^key-2248efc8420451f7507118c2ab64c879]: Sch. 2 para. 7(d)(i) substituted (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. 4(7)(c)

[^key-000c769cc4e8d802ce2f816ef5ab7149]: Words in Sch. 2 para. 11(1) omitted (21.3.2024) by virtue of 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. 4(7)(d)(i)

[^key-9e752bdd994a637ba2f6218a15a0d774]: Sch. 2 para. 11(2)(b) omitted (21.3.2024) by virtue of 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. 4(7)(d)(ii)

[^key-f7abb22f53b68e8ef63d087f1012e2fb]: Words in reg. 38 inserted (N.I.) (27.3.2024) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024 (S.R. 2024/78), regs. 1, 32

[^key-940f355f07dd75551cdfdd2025a8b202]: Reg. 13(4A) inserted (18.11.2025) by The Companies Authorised to Register, Unregistered Companies and Overseas Companies (Application of Company Law) Regulations 2025 (S.I. 2025/761), regs. 1(3), 4(3) (with regs. 5, 6)

[^key-afeca72f5ff405cb528c45328afb9f56]: Reg. 6A inserted (18.11.2025) by The Companies Authorised to Register, Unregistered Companies and Overseas Companies (Application of Company Law) Regulations 2025 (S.I. 2025/761), regs. 1(3), 4(2) (with regs. 5, 6)

[^key-6ccbf8f43d431c5ea1a9c855b25ea048]: Pt. 3A inserted (18.11.2025) by The Companies Authorised to Register, Unregistered Companies and Overseas Companies (Application of Company Law) Regulations 2025 (S.I. 2025/761), regs. 1(3), 4(4) (with regs. 5, 6)

[^key-1182e6f32c602c07b75b20247c0722f8]: Words in Sch. 2 para. 6(1)(c)(iii) inserted (5.2.2026) by The Data (Use and Access) Act 2025 (Consequential and Other Amendments) Regulations 2025 (S.I. 2025/1331), regs. 2(2), 11; S.I. 2026/82, reg. 2(s)

a police force;

the Scottish Housing Regulator ;

the lead enforcement authority (as defined in section 33(1) of the Estate Agents Act 1979) exercising functions under the Estate Agents Act 1979

the Office for Nuclear Regulation

Enhanced disclosure documents

Protected information: restriction on ... disclosure by registrar

Documents to be delivered with the return: statement confirming identity verification

6A

The return under regulation 4 must, in the case of each individual listed as director under regulation 6(1)(d)(i) (particulars of the company), include a statement—

• (a) confirming that the individual’s identity is verified within the meaning of section 1110A of the Companies Act 2006, and

• (b) stating the individual’s unique identifier.

Particulars of the establishment

Documents to be delivered with the return: copies of accounting documents

Statement as to future manner of compliance with accounting requirements

Penalty for non-compliance

Part 3A — Duties relating to ID verification and notification

Directors: duties relating to ID verification and notification

17A

Sections 167M and 167N of the Companies Act 2006 (directors: duties relating to ID verification and notification) apply to an overseas company that opens a UK establishment, so that they read as follows—

(167M) (1) An individual, while in the UK, must not act as a director of a company in respect of the affairs of the company’s UK establishment unless the individual’s identity is verified within the meaning of section 1110A of the Companies Act 2006. (2) A company must take all reasonable steps to prevent an individual in the UK from acting as a director of the company in respect of the affairs of the company’s UK establishment if that individual’s identity is not verified within the meaning of section 1110A of the Companies Act 2006. (3) A person who contravenes subsection (1) commits an offence. (4) If a company contravenes subsection (2) an offence is committed by— (a) the company, and (b) every officer or agent of the company who knowingly and wilfully authorises or permits the default. (5) A person guilty of an offence under this section is liable on summary conviction— (a) in England and Wales, to a fine; (b) in Scotland and Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale. (6) The only consequence of contravening subsections (1) and (2) are the offences provided for by this section (so that, for example, a contravention does not in any way affect the validity of an individual’s acts as a director). (167N) (1) This section applies where— (a) an individual has become a director of a company after the company has delivered a return under regulation 4 of the 2009 Regulations, and (b) a notice under regulation 13(4) of the 2009 Regulations of the individual having become a director has not been given within the period mentioned in paragraph (6)(a) of that regulation. (2) The individual, while in the UK, must not act as a director of the company in respect of the affairs of the company’s UK establishment until notice is given under regulation 13(4) of the 2009 Regulations of that individual becoming a director of the company. (3) A person who contravenes subsection (2) commits an offence. (4) It is a defence for a person charged with an offence under this section to prove that they reasonably believed that notice had been given under regulation 13(4) of the 2009 Regulations. (6) A person guilty of an offence under this section is liable on summary conviction— (a) in England and Wales, to a fine; (b) in Scotland and Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale. (7) The only consequence of a contravention of subsection (2) is the offence provided for by this section (so that, for example, a contravention does not in any way affect the validity of an individual's acts as a director). (8) In this section, “the 2009 Regulations” means the Overseas Companies Regulations 2009 (S.I. 2009/1801).

Identity verification: material unavailable for public inspection

17B

Any statement or other document delivered to the registrar under regulation 6A or 13(4A) of these Regulations or regulation 6(2) of the Companies Authorised to Register, Unregistered Companies and Overseas Companies (Application of Company Law) Regulations 2025 (S.I. 2025/761) must not be made available by the registrar for public inspection.

Identity verification: exemption on national security grounds etc

17C

Section 1110C of the Companies Act 2006 (identity verification: exemption on national security grounds etc) applies to an overseas company that opens a UK establishment, so that it reads as follows—

(1110C) (1) The Secretary of State may, by written notice given to a person, provide for one or more of the effects listed in subsection (2) to apply in relation to the person, if satisfied that to do so is necessary— (a) in the interests of national security, or (b) for the purposes of preventing or detecting serious crime. (2) The effects for which the notice may provide are that— (a) where a return under regulation 4 of the 2009 Regulations lists an individual as director of an overseas company, regulation 6A of the 2009 Regulations does not require a statement under that regulation to be made in relation to the person; (b) regulation 13(4A) of the 2009 Regulations does not apply in relation to a return of alteration caused by a person becoming a director of an overseas company; (c) section 167M(1) as applied to overseas companies by regulation 17A of the 2009 Regulations does not apply in relation to the person and section 167M(2) does not impose any obligation on an overseas company in relation to the person. (3) For the purposes of subsection (1)(b)— (a) “crime” means conduct which— (i) constitutes a criminal offence, or (ii) is, or corresponds to, any conduct which, if it all took place in any one part of the United Kingdom, would constitute a criminal offence, and (b) crime is “serious” if— (i) the offence which is or would be constituted by the conduct is an offence for which the maximum sentence (in any part of the United Kingdom) is imprisonment for 3 years or more, or (ii) the conduct involves the use of violence, results in substantial financial gain or is conduct by a large number of persons in pursuit of a common purpose. (4) In this section the “2009 Regulations” means the Overseas Companies Regulations 2009 (S.I. 2009/1801).