The Companies Act comprises of approximately 1,300 sections and introduces new legislation which reflects the changing business environment.

The Act provides for a single company law regime applying to the whole of the UK, so that companies will be UK companies rather than GB companies or Northern Ireland companies as at present. In Scotland, there are several areas where the Act deals with matters that are devolved.

Summary of the Act

  • PART 1 to 7 – The fundamentals of what a company is, how it can be formed and what it can be called.
  • PART 8 to 12 – The members (shareholders) and officers (management) of a company
  • PART 13 and 14 – How companies may take decisions
  • PART 15 and 16 – The safeguards for ensuring that the officers of a company are accountable to its members
  • PART 17 to 25 – Raising share capital, capital maintenance and company charges
  • PART 26 to 28 – Company reconstructions, mergers and takeovers
  • PART 29 to 39 – The regulatory framework, application to companies not formed under the Companies Acts and other company law provisions
  • PART 40 to 42 – Overseas disqualification of directors, business names and statutory auditors
  • PART 43 – Transparency obligations
  • PART 44 to 47 – Miscellaneous and general

More information can be found on the legislation website: https://www.legislation.gov.uk/ukpga/2006/46/contents

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Disclaimer: The views expressed in this article are the personal views of the Author and other professionals may express different views. They may not be the views of Lambert Chapman LLP. The material in the article cannot and should not be considered as exhaustive. Professional advice should be sought in connection with any of the issues contained in the article and the implementation of any actions.
Lambert Chapman Chartered Accountants

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