2 In Article 253 (voluntary revision of annual accounts
or directors’ report), in paragraph (4)(b) omit “or reporting
accountant”.
5 Omit Article 257C (report required for purposes of
Article 257A(2).
6 Omit Article 257D (the reporting accountant).
7 In Article 257E (effect of exemptions) omit paragraph
(2).
8 In Article 270A (index of defined expressions) omit
the entry for “reporting accountant”.
| abbreviated accounts (in Part 16)
|
sections 452(4) and 453(3)
|
| accounting reference date and accounting reference period
|
section 397
|
| accounting standards (in Part 16)
|
section 472
|
| accounts meeting
|
section 445(3)
|
| acquisition, in relation to a non-cash asset
|
section (“Non-cash asset”)(2)
|
| address
|
|
| — generally in the Companies Acts
|
section 1107
|
| — in the company communications provisions
|
section 1114(1)
|
| affirmative resolution procedure, in relation to regulations
and orders
|
section 1254
|
| allotment (time of)
|
section 572
|
| allotment of equity securities (in Chapter 3 of Part 18)
|
section 574(2)
|
| allotted share capital and allotted shares
|
section 560(1)(b) and (2)
|
| annual accounts (in Part 16)
|
section 479
|
| annual accounts and reports (in Part 16)
|
section 479
|
| annual general meeting
|
section 343
|
| annual return
|
section 858
|
| appropriate audit authority (in sections 536,
537 and 538)
|
section 539(1)
|
| appropriate rate of interest
|
|
| — in Chapter 5 of
Part 18
|
section 606
|
| — in Chapter 6 of
Part 18
|
section 623
|
| approval after being made, in relation to regulations
and orders
|
section 1255
|
| arrangement
|
|
| — in Chapter 7 of
Part 18
|
section 630(1)
|
| — in Part 27
|
section (Application of Part 27)(2)
|
| articles
|
section 18
|
| associate (in Chapter 3 of Part 28)
|
section 955
|
| associated bodies corporate and associated company (in
Part 10)
|
section 256
|
| authenticated, in relation to a document or information
sent or supplied to a company
|
section 1112
|
| authorised group, of members of a company (in Part 15)
|
section (Enforcement of directors’ liabilities by
shareholder action)(3)
|
| authorised insurance company
|
section 1129(2)
|
| authorised minimum (in relation to share capital of public
company)
|
section (The authorised minimum)
|
| available profits (in Chapter 5 of Part 19)
|
sections 724 and 725
|
| banking company and banking group
|
section 1128
|
| body corporate
|
section 1138(1)
|
| called-up share capital
|
section 561
|
| capital redemption reserve
|
section 746
|
| capitalisation in relation to a company’s profits
(in Part 24)
|
section 856(3)
|
| cash (in relation to paying up or allotting shares)
|
section 597
|
| cause of action, in relation to derivative proceedings
(in Chapter 2 of Part 11)
|
section 265(7)
|
| certified translation (in Part 35)
|
section 1073
|
| charge (in Chapter 1 of Part 26)
|
section 865(5)
|
| circulation date, in relation to a written resolution
(in Part 14)
|
section 297
|
| class of shares
|
section 643
|
| the Companies Acts
|
section 2
|
| Companies Act accounts
|
sections 401(1)(a) and 409(2)(a)
|
| Companies Act group accounts
|
section 409(2)(a)
|
| Companies Act individual accounts
|
section 401(1)(a)
|
| companies involved in the division (in Part 27A)
|
section (Divisions and companies involved in a division)(2)
|
| company
|
|
| — generally in the Companies Acts
|
section 1
|
| — in Chapter 7 of Part 18
|
section 630(1)
|
| — in Chapter 1 of Part 26
|
section 865(5)
|
| — in Chapter 2 of Part 26
|
section 883(6)
|
| — in Part 27
|
section (Application of Part 27)(2)
|
| — in Chapter 3 of Part 28
|
section 958(1)
|
| — in the company communications provisions
|
section 1114(1)
|
| the company communications provisions
|
section 1108
|
| the company law provisions of this Act
|
section 2(2)
|
| company records (in Part 37)
|
section 1100
|
| connected with, in relation to a director (in Part 10)
|
sections 252 to 254
|
| constitution, of a company
|
|
| — generally in the Companies Acts
|
section 17
|
| — in Part 10
|
section 257
|
| controlling, of a body corporate by a director (in Part
10)
|
section 255
|
| corporation
|
section 1138(1)
|
| the court
|
section 1122
|
| credit institution
|
section 1138(1)
|
| credit transaction (in Chapter 4 of Part 10)
|
section 201
|
| creditor (in Chapter 1 of Part 31)
|
section 977
|
| daily default fine
|
section 1091
|
| date of the offer (in Chapter 3 of Part 28)
|
section 958(1)
|
| debenture
|
section 751
|
| derivative claim (in Chapter 1 of Part 11)
|
section 260
|
| derivative proceedings (in Chapter 2 of Part 11)
|
section 265
|
| Directive disclosure requirements
|
section 1044
|
| director
|
|
| — generally in the Companies Acts
|
section 250
|
| — in Chapter 8 of Part 10
|
section 240(3)
|
| — in Chapter 1 of Part 11
|
section 260(5)
|
| — in Chapter 2 of Part 11
|
section 265(7)
|
| — in Part 15
|
section 385(1)
|
| directors’ remuneration report
|
section 426
|
| directors’ report
|
section 421
|
| distributable profits
|
|
| — in Chapter 2 of Part 19
|
section 696(1)
|
| —elsewhere in Part 19
|
section 749
|
| distribution
|
|
| — in Chapter 2 of Part 19
|
section 696(1)
|
| — in Part 24
|
section 832
|
| division (in Part 27A)
|
section (Divisions and companies involved in a division)
|
| document
|
|
| — in Part 35
|
section 1079(1)
|
| — in the company communications provisions
|
section 1114(1)
|
| dormant, in relation to a company or other body corporate
|
section 1134
|
| EEA State and related expressions
|
section 1135
|
| electronic form, electronic copy, electronic means
|
|
| — generally in the Companies Acts
|
section 1132(3) and (4)
|
| — in relation to communications to a company
|
Part 3 of Schedule 4
|
| — in relation to communications by a company
|
Part 3 of Schedule 5
|
| eligible members, in relation to a written resolution
|
section 296
|
| e-money issuer
|
|
| — in Part 16
|
section 482(1)
|
| — in Part 17
|
section 553
|
| employees’ share scheme
|
section 1130
|
| employer and employee (in Chapter 1 of Part 19)
|
section 689
|
| enactment
|
section 1257
|
| equity securities (in Chapter 3 of Part 18)
|
section 574(1)
|
| equity share capital
|
section 562
|
| equity shares (in Chapter 7 of Part 18)
|
section 630(1)
|
| existing company (in Part 27A)
|
section (Application of this Part)(2)
|
| fellow subsidiary undertakings
|
section 1126(4)
|
| financial assistance (in Chapter 2 of Part 19)
|
section 690
|
| financial institution
|
section 1138(1)
|
| financial year, of a company
|
section 396
|
| firm
|
section 1138(1)
|
| fixed assets (in Part 24)
|
section 856
|
| the former Companies Acts
|
section 1136
|
| the Gazette
|
section 1138(1)
|
| group (in Part 16)
|
section 482(1)
|
| group undertaking
|
section 1126(5)
|
| hard copy form and hard copy
|
|
| — generally in the Companies Acts
|
section 1132(2)
|
| — in relation to communications to a company
|
Part 2 of Schedule 4
|
| — in relation to communications by a company
|
Part 2 of Schedule 5
|
| hire-purchase agreement
|
section 1138(1)
|
| holder of shares (in Chapter 3 of Part 18)
|
section 588
|
| holding company
|
section 1124 (and see section 1125 and Schedule
7)
|
| IAS accounts
|
sections 401(1)(b) and 409(1) and (2)(b)
|
| IAS group accounts
|
section 409(1) and (2)(b)
|
| IAS individual accounts
|
section 401(1)(b)
|
| IAS Regulation (in Part 16)
|
section 482(1)
|
| included in the consolidation, in relation to group accounts
(in Part 16)
|
section 482(1)
|
| individual accounts
|
section 400
|
| information rights (in Part 9)
|
section 146(3)
|
| insurance company
|
section 1129(3)
|
| insurance group
|
section 1129(5)
|
| insurance market activity
|
section 1129(7)
|
| interest in shares (for the purposes of Part 23)
|
sections 823 to 828
|
| international accounting standards (in Part 16)
|
section 482(1)
|
| investment company (in Part 24)
|
section 836
|
| ISD investment firm
|
|
| — in Part 16
|
section 482(1)
|
| — in Part 17
|
section 553
|
| issued share capital and issued shares
|
section 560(1)(a) and (2)
|
| the issuing company (in Chapter 7 of Part 18)
|
section 624(6)
|
| the Joint Stock Companies Acts
|
section 1136
|
| liabilities (in Part 27A)
|
section (Meaning of “liabilities” and “property”)
|
| liability, references to incurring, reducing or discharging
(in Chapter 2 of Part 19)
|
section 696(2)
|
| limited by guarantee
|
section 3(3)
|
| limited by shares
|
section 3(2)
|
| limited company
|
section 3
|
| the main register (of members) (in Chapter 3 of Part 8)
|
section 131(1)
|
| major audit (in sections 536 and 539)
|
section 539(2)
|
| market purchase, by a company of its own shares (in Chapter
4 of Part 19)
|
section 706(4)
|
| member, of a company
|
|
| — generally in the Companies Acts
|
section 112
|
| — in Chapter 1 of Part 11
|
section 260(5)
|
| — in Chapter 2 of Part 11
|
section 265(7)
|
| memorandum of association
|
section 8
|
| merger (in Part 27A)
|
section (Mergers and merging companies)
|
| merging companies (in Part 27A)
|
section (Mergers and merging companies)(2)
|
| merger by absorption (in Part 27A)
|
section (Mergers and merging companies)(1)(a)
|
| merger by formation of a new company (in Part 27A)
|
section (Mergers and merging companies)(1)(b)
|
| negative resolution procedure, in relation to regulations
and orders
|
section 1253
|
| net assets (in Part 7)
|
section 92
|
| new company (in Part 27A)
|
section (Application of this Part)(2)
|
| non-cash asset
|
section (“Non-cash asset”)
|
| non-voting shares (in Chapter 3 of Part 28)
|
section 958(1)
|
| number, in relation to shares
|
section 554(4)(b)
|
| off-market purchase, by a company of its own shares (in
Chapter 4 of Part 19)
|
section 706(2)
|
| offer period (in Chapter 2 of Part 28)
|
section 938(1)
|
| offer to the public (in Chapter 1 of Part 21)
|
section 769
|
| offeror
|
|
| — in Chapter 2 of
Part 28
|
section 938(1)
|
| — in Chapter 3 of
Part 28
|
section 958(1)
|
| officer, in relation to a body corporate
|
section 1138(1)
|
| officer in default
|
section 1087
|
| official seal, of registrar
|
section 1028
|
| opted-in company (in Chapter 2 of Part 28)
|
section 938(1)
|
| opting-in resolution (in Chapter 2 of Part 28)
|
section 933(1)
|
| opting-out resolution (in Chapter 2 of Part 28)
|
section 933(5)
|
| ordinary resolution
|
section 289
|
| ordinary shares (in Chapter 3 of Part 18)
|
section 574(1)
|
| organisation (in Part 15)
|
section 385(1)
|
| other relevant transactions or arrangements (in Chapter
4 of Part 10)
|
section 209
|
| overseas company
|
section 1011
|
| overseas branch register
|
section 129(1)
|
| paid up
|
section 597
|
| the Panel (in Part 28)
|
section 909
|
| parent company
|
section 1138(1)
|
| parent undertaking
|
section 1127 (and see Schedule 8)
|
| payment for loss of office (in Chapter 4 of Part 10)
|
section 214
|
| pension scheme (in Chapter 1 of Part 19)
|
section 688
|
| period for appointing auditors, in relation to a private
company
|
section 499(2)
|
| period for filing, in relation to accounts and reports
for a financial year
|
section 450
|
| permissible capital payment (in Chapter 5 of Part 19)
|
section 723
|
| political donation (in Part 15)
|
section 370
|
| political expenditure (in Part 15)
|
section 371
|
| political organisation (in Part 15)
|
section 369(2)
|
| prescribed
|
section 1131
|
| private company
|
section 4
|
| profit and loss account (in Part 16)
|
section 482(1) and (2)
|
| profits and losses (in Part 24)
|
section 856(2)
|
| profits available for distribution (for the purposes of
Part 24)
|
section 833(2)
|
| property (in Part 27A)
|
section (Meaning of “liabilities” and “property”)
|
| protected information (in Chapter 8 of Part 10)
|
section 240
|
| provision for entrenchment, in relation to a company’s
articles
|
section 22
|
| public company
|
section 4
|
| publication, in relation to accounts and reports
(in sections 441 to 443)
|
section 444
|
| qualified, in relation to an auditor’s report etc
(in Part 17)
|
section 553
|
| qualifying shares (in Chapter 6 of Part 19)
|
section 737(2)
|
| qualifying third party indemnity provision (in Chapter
7 of Part 10)
|
section 234
|
| qualifying pension scheme indemnity provision (in Chapter
7 of Part 10)
|
section 235
|
| quasi-loan (in Chapter 4 of Part 10)
|
section 199
|
| quoted company
|
|
| — in Part 14
|
section 367
|
| — in Part 16
|
section 391
|
| — in Chapter 5 of Part 17
|
section 545 (and section 391)
|
| realised profits and losses (in Part 24)
|
section 856(4)
|
| redeemable shares
|
section 697(1)
|
| redenominate
|
section 636(1)
|
| redenomination reserve
|
section 642
|
| the register
|
section 1046
|
| register of charges, kept by registrar
|
|
| — in England and Wales and Northern
Ireland
|
section 873
|
| — in Scotland
|
section 889
|
| register of directors
|
section 162
|
| register of directors’ residential addresses
|
section 165
|
| register of members
|
section 113
|
| register of secretaries
|
section 275
|
| registered number, of a branch of an overseas company
|
section 1033
|
| registered number, of a company
|
section 1032
|
| registered office, of a company
|
section 86
|
| registrar and registrar of companies
|
section 1026
|
| registrar’s index of company names
|
section 1065
|
| registrar’s rules
|
section 1083
|
| registration in a particular part of the United Kingdom
|
section 1026(4)
|
| regulated activity
|
|
| — generally in the Companies Acts
|
section 1138(1)
|
| — in Part 16
|
section 482(1)
|
| regulated market
|
section 1138(1)
|
| relevant accounts (in Part 24)
|
section 839(2)
|
| requirements for proper delivery (in Part 35)
|
section 1038 (and see section (Power to
accept documents not meeting requirements for proper delivery))
|
| requirements of this Act
|
section 1137
|
| securities (and related expressions)
|
|
| — in Chapter 1 of
Part 21
|
section 768(5)
|
| — in Chapter 2 of
Part 22
|
section 793
|
| senior statutory auditor
|
section 518
|
| sent or supplied, in relation to documents or information
(in the company communications provisions)
|
section 1114(2) and (3)
|
| service address
|
section 1106
|
| service contract, of a director (in Part 10)
|
section 227
|
| shadow director
|
section 251
|
| share
|
|
| — generally in the Companies Acts
|
section 554 (and see section 1126(2))
|
| — in Part 23
|
section 801
|
| — in section 1127 and Schedule
8
|
section 1127(7)
|
| share capital, company having a
|
section 559
|
| share exchange ratio
|
|
| — in Chapter 2 of
Part 27A
|
section (Draft terms of scheme (merger))(2)
|
| — in Chapter 3 of
Part 27A
|
section (Draft terms of scheme (division))(2)
|
| share premium account
|
section 624(1)
|
| share warrant
|
section 789(1)
|
| small companies regime, for accounts and reports
|
section 387
|
| solvency statement (in sections 655 to 658)
|
section 657
|
| special notice, in relation to a resolution
|
section 319
|
| special resolution
|
section 290
|
| statutory accounts
|
section 442(3)
|
| subsidiary
|
section 1124 (and see section 1125 and Schedule
7)
|
| subsidiary undertaking
|
section 1127 (and see Schedule 8)
|
| summary financial statement
|
section 432
|
| takeover bid (in Chapter 2 of Part 28)
|
section 938(1)
|
| takeover offer (in Chapter 3 of Part 28)
|
section 941
|
| the Takeovers Directive
|
|
| — in Chapter 1 of Part 28
|
section 910(8)
|
| — in Chapter 2 of Part 28
|
section 938(1)
|
| trading certificate
|
section 774(1)
|
| transfer, in relation to a non-cash asset
|
section (“Non-cash asset”)(2)
|
| treasury shares
|
section 737(5)
|
| turnover
|
|
| — in Part 16
|
section 482(1)
|
| — in Part 17
|
section 553
|
| UCITS management company
|
|
| — in Part 16
|
section 482(1)
|
| — in Part 17
|
section 553
|
| UK-registered company
|
section (Meaning of “UK-registered company”)
|
| uncalled share capital
|
section 561
|
| unconditional, in relation to a contract to acquire shares
(in Chapter 3 of Part 28)
|
section 958(2)
|
| undistributable reserves
|
section 834(4)
|
| undertaking
|
section 1126(1)
|
| unique identifier
|
section 1048
|
| unlimited company
|
section 3
|
| unquoted company (in Part 16)
|
section 391
|
| voting rights
|
|
| — in Chapter 2 of Part 28
|
section 938(1)
|
| — in Chapter 3 of Part 28
|
section 958(1)
|
| — in section
1124 and Schedule 7
|
paragraph 2 of Schedule 7
|
| — in section 1127 and
Schedule 8
|
paragraph 2 of Schedule 8
|
| voting shares
|
|
| — in Chapter 2 of Part 28
|
section 938(1)
|
| — in Chapter 3 of Part 28
|
section 958(1)
|
| website, communication by a company by means of
|
Part 4 of Schedule 5
|
| Welsh company
|
section 88
|
| wholly-owned subsidiary
|
section 1124(2) (and see section 1125 and Schedule
7)
|
| working day, in relation to a company
|
section 1138(1)
|
| written resolution
|
section 295’
|
