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Companies Act 2014

β–Έ Part 1 – Preliminary and general (ss 1-14)
  • Section 1 – Short title and commencement [CA 2014 s 1]
  • Section 2 – Interpretation generally [CA 2014 s 2]
  • Section 3 – Periods of time [CA 2014 s 3]
  • Section 4 – Repeals and revocations [CA 2014 s 4]
  • Section 5 – Savings and transitional provisions [CA 2014 s 5]
  • Section 6 – Construction of references in other Acts to companies registered under Companies (Consolidation) Act 1908 and Act of 1963 [CA 2014 s 6]
  • Section 7 – Definition of β€œsubsidiary” [CA 2014 s 7]
  • Section 8 – Definitions of β€œholding company”, β€œwholly owned subsidiary” and β€œgroup of companies” [CA 2014 s 8]
  • Section 9 – Act structured to facilitate its use in relation to most common type of company [CA 2014 s 9]
  • Section 10 – Reference in Parts 2 to 14 to company to mean private company limited by shares [CA 2014 s 10]
  • Section 11 – Construction of references to directors, board of directors and interpretation of certain other plural forms [CA 2014 s 11]
  • Section 12 – Regulations and orders [CA 2014 s 12]
  • Section 12A – Extension of interim period [CA 2014 s 12A]
  • Section 13 – Authentication of certain official documents [CA 2014 s 13]
  • Section 14 – Expenses [CA 2014 s 14]
β–Έ Part 2 – Incorporation and registration (ss 15-63)
  • β–Έ Chapter 1 – Preliminary (ss 15-16)
    • Section 15 – Definitions (Part 2) [CA 2014 s 15]
    • Section 16 – Extension of transition period in the event of difficulties [CA 2014 s 16]
  • β–Έ Chapter 2 – Incorporation and consequential matters (ss 17-37)
    • Section 17 – Way of forming private company limited by shares [CA 2014 s 17]
    • Section 18 – Company to carry on activity in the State and prohibition of certain activities [CA 2014 s 18]
    • Section 19 – Form of the constitution [CA 2014 s 19]
    • Section 20 – Restriction on amendment of constitution [CA 2014 s 20]
    • Section 21 – Registration of constitution [CA 2014 s 21]
    • Section 22 – Statement to be delivered with constitution [CA 2014 s 22]
    • Section 23 – Additional statement to be furnished in certain circumstances [CA 2014 s 23]
    • Section 24 – Declaration to be made to Registrar [CA 2014 s 24]
    • Section 25 – Effect of registration [CA 2014 s 25]
    • Section 26 – Provisions as to names of companies [CA 2014 s 26]
    • Section 27 – Trading under a misleading name [CA 2014 s 27]
    • Section 28 – Reservation of a company name [CA 2014 s 28]
    • Section 29 – Effect of reservation of name [CA 2014 s 29]
    • Section 30 – Change of name [CA 2014 s 30]
    • Section 31 – Effect of constitution [CA 2014 s 31]
    • Section 32 – Amendment of constitution by special resolution [CA 2014 s 32]
    • Section 33 – Publication of notices [CA 2014 s 33]
    • Section 34 – Language of documents filed with Registrar [CA 2014 s 34]
    • Section 35 – Authorisation of an electronic filing agent [CA 2014 s 35]
    • Section 36 – Revocation of the authorisation of an electronic filing agent [CA 2014 s 36]
    • Section 37 – Copies of constitution to be given to members [CA 2014 s 37]
  • β–Έ Chapter 3 – Corporate capacity and authority (ss 38-41)
    • Section 38 – Capacity of private company limited by shares [CA 2014 s 38]
    • Section 39 – Registered person [CA 2014 s 39]
    • Section 40 – Persons authorised to bind company [CA 2014 s 40]
    • Section 41 – Powers of attorney [CA 2014 s 41]
  • β–Έ Chapter 4 – Contracts and other transactions (ss 42-48)
    • Section 42 – Form of contracts [CA 2014 s 42]
    • Section 43 – The common seal [CA 2014 s 43]
    • Section 43A – Execution of instruments during interim period [CA 2014 s 43A]
    • Section 44 – Power for company to have official seal for use abroad [CA 2014 s 44]
    • Section 45 – Pre-incorporation contracts [CA 2014 s 45]
    • Section 46 – Bills of exchange and promissory notes [CA 2014 s 46]
    • Section 47 – Liability for use of incorrect company name [CA 2014 s 47]
    • Section 48 – Authentication by company of documents [CA 2014 s 48]
  • β–Έ Chapter 5 – Company name, registered office and service of documents (ss 49-53)
    • Section 49 – Publication of name by company [CA 2014 s 49]
    • Section 50 – Registered office of company [CA 2014 s 50]
    • Section 50A – Registrar may request evidence of situation of registered office [CA 2014 s 50A]
    • Section 51 – Service of documents [CA 2014 s 51]
    • Section 52 – Security for costs [CA 2014 s 52]
    • Section 53 – Enforcement of orders and judgments against companies and their officers [CA 2014 s 53]
  • β–Έ Chapter 6 – Conversion of existing private company to private company limited by shares to which Parts 1 to 15 apply (ss 54-63)
    • Section 54 – Interpretation (Chapter 6) [CA 2014 s 54]
    • Section 55 – Status of existing private companies at end of transition period: general principle [CA 2014 s 55]
    • Section 56 – Conversion of existing private companies to designated activity companies: duties and powers in that regard [CA 2014 s 56]
    • Section 57 – Relief where company does not re-register as a designated activity company [CA 2014 s 57]
    • Section 58 – Applicable laws during transition period [CA 2014 s 58]
    • Section 59 – Adoption of new constitution by members [CA 2014 s 59]
    • Section 60 – Preparation, registration, etc. of new constitution by directors [CA 2014 s 60]
    • Section 61 – Deemed constitution [CA 2014 s 61]
    • Section 62 – Relief for members and creditors [CA 2014 s 62]
    • Section 63 – Procedure for re-registration as designated activity company under this Chapter [CA 2014 s 63]
β–Έ Part 3 – Share capital, shares and certain other instruments (ss 64-126)
  • β–Έ Chapter 1 – Preliminary and interpretation (ss 64-67)
    • Section 64 – Interpretation (Part 3) [CA 2014 s 64]
    • Section 65 – Powers to convert shares into stock, etc. [CA 2014 s 65]
    • Section 66 – Shares [CA 2014 s 66]
    • Section 67 – Numbering of shares [CA 2014 s 67]
  • β–Έ Chapter 2 – Offers of securities to the public (ss 68)
    • Section 68 – Limitation on offers of securities to the public [CA 2014 s 68]
  • β–Έ Chapter 3 – Service contracts and remuneration (ss 69-82)
    • Section 69 – Allotment of shares [CA 2014 s 69]
    • Section 70 – Supplemental and additional provisions as regards allotments [CA 2014 s 70]
    • Section 71 – Payment of shares [CA 2014 s 71]
    • Section 72 – Restriction of section 71(5) in the case of mergers [CA 2014 s 72]
    • Section 73 – Restriction of section 71(5) in the case of group reconstructions [CA 2014 s 73]
    • Section 74 – Supplementary provisions in relation to sections 72 and 73 [CA 2014 s 74]
    • Section 75 – Restriction of section 71(5) in the case of shares allotted in return for acquisition of issued shares of body corporate [CA 2014 s 75]
    • Section 76 – Treatment of premiums paid on shares issued before a certain date [CA 2014 s 76]
    • Section 77 – Calls on shares [CA 2014 s 77]
    • Section 78 – Supplemental provisions in relation to calls [CA 2014 s 78]
    • Section 79 – Further provisions about calls (different times and amounts of calls) [CA 2014 s 79]
    • Section 80 – Lien [CA 2014 s 80]
    • Section 81 – Forfeiture of shares [CA 2014 s 81]
    • Section 82 – Financial assistance for acquisition of shares [CA 2014 s 82]
  • β–Έ Chapter 4 – Variation in capital (ss 83-93)
    • Section 83 – Variation of company capital [CA 2014 s 83]
    • Section 84 – Reduction in company capital [CA 2014 s 84]
    • Section 85 – Application to court for confirming order, objections by creditors and settlement of list of such creditors [CA 2014 s 85]
    • Section 86 – Registration of order and minute of reduction [CA 2014 s 86]
    • Section 87 – Liability of members in respect of reduced calls [CA 2014 s 87]
    • Section 88 – Variation of rights attached to special classes of shares
    • Section 89 – Rights of holders of special classes of shares [CA 2014 s 89]
    • Section 90 – Registration of particulars of special rights [CA 2014 s 90]
    • Section 91 – Variation of company capital on reorganisation [CA 2014 s 91]
    • Section 92 – Notice to Registrar of certain alterations of share capital [CA 2014 s 92]
    • Section 93 – Notice of increase of share capital [CA 2014 s 93]
  • β–Έ Chapter 5 – Transfer of shares (ss 94-101)
    • Section 94 – Transfer of shares and debentures [CA 2014 s 94]
    • Section 95 – Restrictions on transfer [CA 2014 s 95]
    • Section 96 – Transmission of shares [CA 2014 s 96]
    • Section 97 – Transmission of shares in special circumstances (including cases of mergers) [CA 2014 s 97]
    • Section 98 – Certification of shares [CA 2014 s 98]
    • Section 99 – Share certificates [CA 2014 s 99]
    • Section 100 – Rectification of dealings in shares [CA 2014 s 100]
    • Section 101 – Personation of shareholder: offence [CA 2014 s 101]
  • β–Έ Chapter 5A – Dematerialisation of applicable securities (ss 101A-101F)
    • Section 101A – Interpretation and application [CA 2014 s 101A]
    • Section 101B – Abolition of certificates in respect of applicable securities [CA 2014 s 101B]
    • Section 101C – Transfer of applicable securities of company [CA 2014 s 101C]
    • Section 101D – Disapplication of certain provisions to applicable securities [CA 2014 s 101D]
    • Section 101E – Disapplication of requirement for certificate in respect of applicable securities [CA 2014 s 101E]
    • Section 101F – Representation of applicable securities [CA 2014 s 101F]
  • β–Έ Chapter 6 – Acquisition of own shares (ss 102-116)
    • Section 102 – Company acquiring its own shares, etc. β€” permissible circumstances and prohibitions [CA 2014 s 102]
    • Section 103 – Supplemental provisions in relation to section 102 [CA 2014 s 103]
    • Section 104 – Shares of a company held by a nominee of a company [CA 2014 s 104]
    • Section 105 – Acquisition of own shares [CA 2014 s 105]
    • Section 106 – Supplemental provisions in relation to section 105 [CA 2014 s 106]
    • Section 107 – Assignment or release of company's right to purchase own shares [CA 2014 s 107]
    • Section 108 – Power to redeem preference shares issued before 5 May 1959 [CA 2014 s 108]
    • Section 109 – Treasury shares [CA 2014 s 109]
    • Section 110 – Incidental payments with respect to acquisition of own shares [CA 2014 s 110]
    • Section 111 – Effect of company's failure to redeem or purchase [CA 2014 s 111]
    • Section 112 – Retention and inspection of documents [CA 2014 s 112]
    • Section 113 – Membership of holding company [CA 2014 s 113]
    • Section 114 – Holding by subsidiary of shares in its holding company [CA 2014 s 114]
    • Section 115 – Civil liability for improper purchase in holding company [CA 2014 s 115]
    • Section 116 – Return to be made to Registrar [CA 2014 s 116]
  • β–Έ Chapter 7 – Distributions (ss 117-126)
    • Section 117 – Profits available for distribution [CA 2014 s 117]
    • Section 118 – Prohibition on pre-acquisition profits or losses being treated in holding company's financial statements as profits available for distribution [CA 2014 s 118]
    • Section 119 – Distributions in kind: determination of amount [CA 2014 s 119]
    • Section 120 – Development costs shown as asset of company to be set off against company's distribution profits [CA 2014 s 120]
    • Section 121 – The relevant financial statements [CA 2014 s 121]
    • Section 122 – Consequences of making unlawful distribution [CA 2014 s 122]
    • Section 123 – Meaning of β€œdistribution”, β€œcapitalisation”, etc., and supplemental provisions [CA 2014 s 123]
    • Section 124 – Procedures for declarations, payments, etc., of dividends and other things [CA 2014 s 124]
    • Section 125 – Supplemental provisions in relation to section 124 [CA 2014 s 125]
    • Section 126 – Bonus issues [CA 2014 s 126]
β–Έ Part 4 – Corporate governance (ss 127-218)
  • β–Έ Chapter 1 – Preliminary (ss 127)
    • Section 127 – Access to documents during business hours [CA 2014 s 127]
  • β–Έ Chapter 2 – Directors and secretaries (ss 128-153)
    • Section 128 – Directors [CA 2014 s 128]
    • Section 129 – Secretaries [CA 2014 s 129]
    • Section 130 – Prohibition of body corporate or unincorporated body of persons being director [CA 2014 s 130]
    • Section 131 – Prohibition of minor being director or secretary [CA 2014 s 131]
    • Section 132 – Prohibition of undischarged bankrupt being director or secretary or otherwise involved in company [CA 2014 s 132]
    • Section 133 – Examination as to solvency status [CA 2014 s 133]
    • Section 134 – Performance of acts by person in dual capacity as director and secretary not permitted [CA 2014 s 134]
    • Section 135 – Validity of acts of director or secretary [CA 2014 s 135]
    • Section 136 – Share qualifications of directors [CA 2014 s 136]
    • Section 137 – Company to have director resident in an EEA state [CA 2014 s 137]
    • Section 138 – Supplemental provisions concerning bond referred to in section 137 (2) [CA 2014 s 138]
    • Section 139 – Notification requirement as regards non-residency of director [CA 2014 s 139]
    • Section 140 – Exception to section 137 β€” companies having real and continuous link with economic activity in State [CA 2014 s 140]
    • Section 141 – Provisions for determining whether director resident in State [CA 2014 s 141]
    • Section 142 – Limitation on number of directorships [CA 2014 s 142]
    • Section 143 – Sanctions for contravention of section 142 and supplemental provisions [CA 2014 s 143]
    • Section 144 – Appointment of director [CA 2014 s 144]
    • Section 145 – Appointment of directors to be voted on individually [CA 2014 s 145]
    • Section 146 – Removal of directors [CA 2014 s 146]
    • Section 147 – Compensation for wrongful termination, other powers of removal not affected by section 146 [CA 2014 s 147]
    • Section 148 – Vacation of office [CA 2014 s 148]
    • Section 149 – Register of directors and secretaries [CA 2014 s 149]
    • Section 150 – Supplemental provisions (including offences) in relation to section 149 [CA 2014 s 150]
    • Section 151 – Particulars to be shown on all business letters of company [CA 2014 s 151]
    • Section 152 – Entitlement to notify Registrar of changes in directors and secretaries if section 149(8) contravened [CA 2014 s 152]
    • Section 153 – Provisions as to assignment of office by directors [CA 2014 s 153]
  • β–Έ Chapter 3 – Service contracts and remuneration (ss 154-156)
    • Section 154 – Copies of directors' service contracts [CA 2014 s 154]
    • Section 155 – Remuneration of directors [CA 2014 s 155]
    • Section 156 – Prohibition of tax-free payments to directors [CA 2014 s 156]
  • β–Έ Chapter 4 – Proceedings of directors (ss 157-167)
    • Section 157 – Sections 158 to 165 to apply save where constitution provides otherwise [CA 2014 s 157]
    • Section 158 – General power of management and delegation [CA 2014 s 158]
    • Section 159 – Managing director [CA 2014 s 159]
    • Section 160 – Meetings of directors and committees [CA 2014 s 160]
    • Section 161 – Supplemental provisions about meetings (including provision for acting by means of written resolutions) [CA 2014 s 161]
    • Section 162 – Holding of any other office or place of profit under the company by director [CA 2014 s 162]
    • Section 163 – Counting of director in quorum and voting at meeting at which director is appointed [CA 2014 s 163]
    • Section 164 – Signing, drawing, etc., of negotiable instruments and receipts [CA 2014 s 164]
    • Section 165 – Alternate directors [CA 2014 s 165]
    • Section 166 – Minutes of proceedings of directors [CA 2014 s 166]
    • Section 167 – Audit committees [CA 2014 s 167]
  • β–Έ Chapter 5 – Members (ss 168-174)
    • Section 168 – Definition of member [CA 2014 s 168]
    • Section 169 – Register of members [CA 2014 s 169]
    • Section 170 – Trusts not to be entered on register of members [CA 2014 s 170]
    • Section 171 – Register to be evidence [CA 2014 s 171]
    • Section 172 – Consequences of failure to comply with requirements as to register owing to agent's default [CA 2014 s 172]
    • Section 173 – Rectification of register [CA 2014 s 173]
    • Section 174 – Power to close register [CA 2014 s 174]
  • β–Έ Chapter 6 – General meetings and resolutions (ss 174A-199)
    • Section 174A – General meetings during interim period [CA 2014 s 174A]
    • Section 175 – Annual general meeting [CA 2014 s 175]
    • Section 176 – The location and means for holding general meetings [CA 2014 s 176]
    • Section 176A – Participation in general meetings by use of electronic communications technology [CA 2014 s 176A]
    • Section 177 – Extraordinary general meetings [CA 2014 s 177]
    • Section 178 – Convening of extraordinary general meetings by members [CA 2014 s 178]
    • Section 179 – Power of court to convene meeting [CA 2014 s 179]
    • Section 180 – Persons entitled to notice of general meetings [CA 2014 s 180]
    • Section 181 – Notice of general meetings [CA 2014 s 181]
    • Section 181A – Notice of rescheduled general meeting during interim period [CA 2014 s 181A]
    • Section 182 – Quorum [CA 2014 s 182]
    • Section 183 – Proxies [CA 2014 s 183]
    • Section 184 – Form of proxy [CA 2014 s 184]
    • Section 185 – Representation of bodies corporate at meetings of companies [CA 2014 s 185]
    • Section 186 – The business of the annual general meeting [CA 2014 s 186]
    • Section 186A – Withdrawal or amendment of dividend resolutions [CA 2014 s 186A]
    • Section 187 – Proceedings at meetings [CA 2014 s 187]
    • Section 188 – Votes of members [CA 2014 s 188]
    • Section 189 – Right to demand a poll [CA 2014 s 189]
    • Section 190 – Voting on a poll [CA 2014 s 190]
    • Section 191 – Resolutions β€” ordinary resolutions, special resolutions, etc., β€” meaning [CA 2014 s 191]
    • Section 192 – Resolutions passed at adjourned meetings [CA 2014 s 192]
    • Section 193 – Unanimous written resolutions [CA 2014 s 193]
    • Section 194 – Majority written resolutions [CA 2014 s 194]
    • Section 195 – Supplemental provisions in relation to section 194 [CA 2014 s 195]
    • Section 195A – Voting on resolutions at general meeting during interim period [CA 2014 s 195A]
    • Section 196 – Single-member companies β€” absence of need to hold general meetings, etc. [CA 2014 s 196]
    • Section 197 – Application of this Part to class meetings [CA 2014 s 197]
    • Section 198 – Registration of, and obligation of company to supply copies of, certain resolutions and agreements [CA 2014 s 198]
    • Section 199 – Minutes of proceedings of meetings of a company [CA 2014 s 199]
  • β–Έ Chapter 7 – Summary approval procedure (ss 200-211)
    • Section 200 – Interpretation (Chapter 7) [CA 2014 s 200]
    • Section 201 – Chapter 7 β€” what it does [CA 2014 s 201]
    • Section 202 – Summary approval procedure [CA 2014 s 202]
    • Section 203 – Declaration to be made in the case of financial assistance for acquisition of shares or transaction with directors [CA 2014 s 203]
    • Section 204 – Declaration to be made in the case of a reduction in company capital or variation of company capital on reorganisation [CA 2014 s 204]
    • Section 205 – Declaration to be made in the case of treatment of pre-acquisition profits or losses in a manner otherwise prohibited by section 118 (1) [CA 2014 s 205]
    • Section 206 – Declaration to be made in the case of merger of company [CA 2014 s 206]
    • Section 207 – Declaration to be made in the case of members' winding up of solvent company [CA 2014 s 207]
    • Section 208 – Condition to be satisfied common to declarations referred to in section 204, 205 or 207 [CA 2014 s 208]
    • Section 209 – Condition to be satisfied in relation to declaration referred to in section 206 [CA 2014 s 209]
    • Section 210 – Civil sanctions where opinion as to solvency stated in declaration without reasonable grounds [CA 2014 s 210]
    • Section 211 – Moratorium on certain restricted activities being carried on and applications to court to cancel special resolution [CA 2014 s 211]
  • β–Έ Chapter 8 – Protection for minorities (ss 212)
    • Section 212 – Remedy in case of oppression [CA 2014 s 212]
  • β–Έ Chapter 9 – Form of registers, indices and minute books (ss 213-214)
    • Section 213 – Form of registers, minutes, etc. [CA 2014 s 213]
    • Section 214 – Use of computers, etc., for certain company records [CA 2014 s 214]
  • β–Έ Chapter 10 – Inspection of registers, provision of copies of information in them and service of notices (ss 215-218)
    • Section 215 – Definitions for purposes of section 216 concerning registers, etc. and construction of reference to company keeping registers, etc. [CA 2014 s 215]
    • Section 216 – Where registers and other documents to be kept, right to inspect them, etc. [CA 2014 s 216]
    • Section 217 – Supplemental provisions in relation to section 216 β€” β€œrelevant fee”, power to alter the amount of it, offences, etc. [CA 2014 s 217]
    • Section 218 – Service of notices on members [CA 2014 s 218]
β–Έ Part 5 – Duties of directors and other officers (ss 219-271)
  • β–Έ Chapter 1 – Preliminary and definitions (ss 219-222)
    • Section 219 – Interpretation and application (Part 5) [CA 2014 s 219]
    • Section 220 – Connected persons [CA 2014 s 220]
    • Section 221 – Shadow directors [CA 2014 s 221]
    • Section 222 – De facto director [CA 2014 s 222]
  • β–Έ Chapter 2 – General duties of directors and secretaries and liabilities of them and other officers (ss 223-235)
    • Section 223 – Duty of each director [CA 2014 s 223]
    • Section 224 – Directors to have regard to interests of employees [CA 2014 s 224]
    • Section 224A – Directors to have regard to certain matters where company is, or is likely to be, unable to pay its debts [CA 2014 s 224A]
    • Section 225 – Directors' compliance statement and related statement [CA 2014 s 225]
    • Section 226 – Duties of secretary [CA 2014 s 226]
    • Section 227 – Fiduciary duties of directors β€” provisions introductory to section 228 [CA 2014 s 227]
    • Section 228 – Statement of principal fiduciary duties of directors [CA 2014 s 228]
    • Section 229 – Other interests of directors [CA 2014 s 229]
    • Section 230 – Power of director to act in a professional capacity for company [CA 2014 s 230]
    • Section 231 – Duty of director to disclose his or her interest in contracts made by company [CA 2014 s 231]
    • Section 232 – Breaches of certain duties: liability to account and indemnify [CA 2014 s 232]
    • Section 233 – Power of court to grant relief to officers of company [CA 2014 s 233]
    • Section 234 – Anticipated claim: similar power of relief as under section 233 [CA 2014 s 234]
    • Section 235 – Any provision exempting officers of company from liability void (subject to exceptions) [CA 2014 s 235]
  • β–Έ Chapter 3 – Evidential provisions with respect to loans, other transactions, etc., between company and directors (ss 236-237)
    • Section 236 – Loans, etc., by company to directors: evidential provisions [CA 2014 s 236]
    • Section 237 – Loans, etc., by directors or connected persons to company or holding company: evidential provisions [CA 2014 s 237]
  • β–Έ Chapter 4 – Substantive prohibitions or restrictions on loans to directors and other particular transactions involving conflict of interest (ss 238-255)
    • Section 238 – Substantial transactions in respect of non-cash assets and involving directors, etc. [CA 2014 s 238]
    • Section 239 – Prohibition of loans, etc., to directors and connected persons [CA 2014 s 239]
    • Section 240 – Arrangements of certain value [CA 2014 s 240]
    • Section 241 – Reduction in amount of company's relevant assets [CA 2014 s 241]
    • Section 242 – Availability of Summary Approval Procedure to permit loans, etc. [CA 2014 s 242]
    • Section 243 – Intra-group transactions [CA 2014 s 243]
    • Section 244 – Directors' expenses [CA 2014 s 244]
    • Section 245 – Business transactions [CA 2014 s 245]
    • Section 246 – Transaction or arrangement in breach of section 239 voidable at instance of company [CA 2014 s 246]
    • Section 247 – Personal liability for company debts in certain cases [CA 2014 s 247]
    • Section 248 – Offence for contravention of section 239 [CA 2014 s 248]
    • Section 249 – Contracts of employment of directors β€” control by members over guaranteed periods of employment [CA 2014 s 249]
    • Section 250 – Anti-avoidance provision β€” section 249 [CA 2014 s 250]
    • Section 251 – Approval of company necessary for payment by it to director or directors' dependants for loss of office [CA 2014 s 251]
    • Section 252 – Approval of company necessary for payment to director of compensation in connection with transfer of property [CA 2014 s 252]
    • Section 253 – Duty of director to disclose to company payments to be made to him or her in connection with transfer of shares in company [CA 2014 s 253]
    • Section 254 – β€œExisting legal obligation” β€” definition and other provisions in relation to sections 251 to 253 [CA 2014 s 254]
    • Section 255 – Contracts with sole members [CA 2014 s 255]
  • β–Έ Chapter 5 – Disclosure of interests in shares and debentures (ss 256-269)
    • Section 256 – Interpretation generally (Chapter 5) [CA 2014 s 256]
    • Section 257 – β€œDisclosable interest” β€” meaning of that term [CA 2014 s 257]
    • Section 258 – Circumstances in which person is to be regarded as having disclosable interest in shares or debentures [CA 2014 s 258]
    • Section 259 – Circumstances in which person shall be regarded as having ceased to have disclosable interest [CA 2014 s 259]
    • Section 260 – Interests that are not disclosable interests for the purposes of this Chapter [CA 2014 s 260]
    • Section 261 – Duty to notify disclosable interests β€” first of the 5 cases in which duty arises β€” interests held at commencement of Chapter [CA 2014 s 261]
    • Section 262 – Second and third cases in which duty to notify arises β€” interests acquired or ceasing to be held [CA 2014 s 262]
    • Section 263 – Fourth and fifth cases in which duty to notify arises β€” grant or assignment of subscription rights, etc. [CA 2014 s 263]
    • Section 264 – Application of sections 261 to 263 and exceptions to them [CA 2014 s 264]
    • Section 265 – Mode of notification by directors and secretaries under this Chapter [CA 2014 s 265]
    • Section 266 – Enforcement of notification obligation [CA 2014 s 266]
    • Section 267 – Register of interests: contents and entries [CA 2014 s 267]
    • Section 268 – Supplemental provisions in relation to section 267 [CA 2014 s 268]
    • Section 269 – Register of interests: removal of entries from it [CA 2014 s 269]
  • β–Έ Chapter 6 – Responsibilities of officers of company β€” provisions explaining what being β€œin default” means and presumption regarding that matter (ss 270-271)
    • Section 270 – Meaning of β€œin default” in context of sanctions specified in respect of officers (whether directors or secretaries or not) [CA 2014 s 270]
    • Section 271 – Presumption that default permitted and certain defence [CA 2014 s 271]
  • β–Έ Chapter 7 – Early warning tools (s 271A)
    • Section 271A – Early warning tools [CA 2014 s 271A]
β–Έ Part 6 – Financial statements, annual return and audit (ss 272-407)
  • β–Έ Chapter 1 – Preliminary (ss 272-280)
    • Section 272 – What this Part contains and use of prefixes β€” β€œCompanies Act” and β€œIFRS” [CA 2014 s 272]
    • Section 273 – Overall limitation on discretions with respect to length of financial year and annual return date [CA 2014 s 273]
    • Section 274 – Interpretation (Part 6): provisions relating to financial statements [CA 2014 s 274]
    • Section 275 – Interpretation (Part 6): other definitions and construction provisions [CA 2014 s 275]
    • Section 276 – Construction of references to realised profits [CA 2014 s 276]
    • Section 277 – Construction of references to exemption [CA 2014 s 277]
    • Section 277A – Certain companies may apply provisions of Act to certain earlier financial years [CA 2014 s 277A]
    • Section 278 – Accounting standards generally β€” power of Minister to specify [CA 2014 s 278]
    • Section 279 – US accounting standards may, in limited cases, be availed of for particular transitional period [CA 2014 s 279]
    • Section 280 – Regulations may permit use of other internationally recognised accounting standards for a particular transitional period [CA 2014 s 280]
  • β–Έ Chapter 1A – Qualification of company based on size of company (ss 280A -280H)
    • Section 280A – Qualification of company as small company: general [CA 2014 s 280A]
    • Section 280B – Qualification of company as small company: holding company [CA 2014 s 280B]
    • Section 280C – Small companies regime [CA 2014 s 280C]
    • Section 280D – Qualification of company as micro company [CA 2014 s 280D]
    • Section 280E – Micro companies regime [CA 2014 s 280E]
    • Section 280F – Qualification of company as medium company: general [CA 2014 s 280F]
    • Section 280G – Qualification of company as medium company: holding company [CA 2014 s 280G]
    • Section 280H – Qualification of company as large company [CA 2014 s 280H]
    • Section 280I – Treatment of qualifying conditions in respect of certain financial years [CA 2014 s 280I]
  • β–Έ Chapter 2 – Accounting records (ss 281-286)
    • Section 281 – Obligation to keep adequate accounting records [CA 2014 s 281]
    • Section 282 – Basic requirements for accounting records [CA 2014 s 282]
    • Section 283 – Where accounting records are to be kept [CA 2014 s 283]
    • Section 284 – Access to accounting records [CA 2014 s 284]
    • Section 285 – Retention of accounting records [CA 2014 s 285]
    • Section 286 – Accounting records: offences [CA 2014 s 286]
  • β–Έ Chapter 3 – Financial year (ss 287-288)
    • Section 287 – Financial year end date [CA 2014 s 287]
    • Section 288 – Financial year [CA 2014 s 288]
  • β–Έ Chapter 4 – Statutory financial statements (ss 289-296)
    • Section 289 – Statutory financial statements to give true and fair view [CA 2014 s 289]
    • Section 290 – Obligation to prepare entity financial statements under relevant financial reporting framework [CA 2014 s 290]
    • Section 291 – Companies Act entity financial statements [CA 2014 s 291]
    • Section 292 – IFRS entity financial statements [CA 2014 s 292]
    • Section 293 – Obligation to prepare group financial statements under relevant financial reporting framework [CA 2014 s 293]
    • Section 294 – Companies Act group financial statements [CA 2014 s 294]
    • Section 295 – IFRS group financial statements [CA 2014 s 295]
    • Section 296 – Consistency of financial statements [CA 2014 s 296]
  • β–Έ Chapter 5 – Group financial statements: exemptions and exclusions (ss 297-304)
    • Section 297 – Exemption from consolidation: size of group [CA 2014 s 297]
    • Section 298 – Application of section 297 in certain circumstances and cessation of exemption [CA 2014 s 298]
    • Section 299 – Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered in EEA [CA 2014 s 299]
    • Section 300 – Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered outside EEA [CA 2014 s 300]
    • Section 301 – Exemption from consolidation: holding company with all of its subsidiary undertakings excluded from consolidation [CA 2014 s 301]
    • Section 302 – Exemption from consolidation where IFRS so permits [CA 2014 s 302]
    • Section 303 – Subsidiary undertakings included in the group financial statements [CA 2014 s 303]
    • Section 304 – Treatment of entity profit and loss account where group financial statements prepared [CA 2014 s 304]
  • β–Έ Chapter 6 – Disclosure of directors' remuneration and transactions (ss 305-313)
    • Section 305 – Disclosure of directors' remuneration [CA 2014 s 305]
    • Section 305A – Payments to third parties for services of directors [CA 2014 s 305A]
    • Section 306 – Supplemental provisions in relation to section 305 [CA 2014 s 306]
    • Section 307 – Obligation to disclose information about directors' benefits: loans, quasi-loans, credit transactions and guarantees [CA 2014 s 307]
    • Section 308 – Supplemental provisions in relation to section 307 (including certain exemptions from its terms) [CA 2014 s 308]
    • Section 309 – Other arrangements and transactions in which the directors, etc., have material interest
    • Section 310 – Credit institutions: exceptions to disclosure by holding company under sections 307 to 309 in the case of connected persons and certain officers [CA 2014 s 310]
    • Section 311 – Credit institutions: disclosures by holding company of aggregate amounts in respect of connected persons [CA 2014 s 311]
    • Section 312 – Credit institutions: requirement for register, etc., in the case of holding company as respects certain information [CA 2014 s 312]
    • Section 313 – Requirements of banking law not prejudiced by sections 307 to 312 and minimum monetary threshold for section 312 [CA 2014 s 313]
  • β–Έ Chapter 7 – Disclosure required in notes to financial statements of other matters (ss 314-323)
    • Section 314 – Information on related undertakings [CA 2014 s 314]
    • Section 315 – Information on related undertakings: exemption from disclosures [CA 2014 s 315]
    • Section 316 – Information on related undertakings: provision for certain information to be annexed to annual return [CA 2014 s 316]
    • Section 317 – Disclosures of particulars of staff [CA 2014 s 317]
    • Section 318 – Details of authorised share capital, allotted share capital and movements [CA 2014 s 318]
    • Section 319 – Financial assistance for purchase of own shares [CA 2014 s 319]
    • Section 320 – Holding of own shares or shares in holding undertaking [CA 2014 s 320]
    • Section 321 – Disclosure of accounting policies [CA 2014 s 321]
    • Section 322 – Disclosure of remuneration for audit, audit-related and non-audit work [CA 2014 s 322]
    • Section 323 – Information on arrangements not included in balance sheet [CA 2014 s 323]
  • β–Έ Chapter 8 – Approval of statutory financial statements (ss 324)
    • Section 324 – Approval and signing of statutory financial statements by board of directors [CA 2014 s 324]
  • β–Έ Chapter 9 – Directors' report (ss 325-332)
    • Section 325 – Obligation to prepare directors' report for every financial year [CA 2014 s 325]
    • Section 326 – Directors' report: general matters [CA 2014 s 326]
    • Section 327 – Directors' report: business review [CA 2014 s 327]
    • Section 328 – Directors' report: acquisition or disposal of own shares [CA 2014 s 328]
    • Section 329 – Directors' report: interests in shares and debentures [CA 2014 s 329]
    • Section 330 – Directors' report: statement on relevant audit information [CA 2014 s 330]
    • Section 331 – Directors' report: copy to be included of any notice issued under certain banking legislation [CA 2014 s 331]
    • Section 332 – Approval and signing of directors' report [CA 2014 s 332]
  • β–Έ Chapter 10 – Obligation to have statutory financial statements audited (ss 333-335)
    • Section 333 – Statutory financial statements must be audited (unless audit exemption availed of) [CA 2014 s 333]
    • Section 334 – Right of members to require audit despite audit exemption otherwise being available [CA 2014 s 334]
    • Section 335 – Statement to be included in balance sheet if audit exemption availed of [CA 2014 s 335]
  • β–Έ Chapter 11 – Statutory auditors' report (ss 336-337)
    • Section 336 – Statutory auditors' report on statutory financial statements [CA 2014 s 336]
    • Section 337 – Signature of statutory auditor's report [CA 2014 s 337]
  • β–Έ Chapter 12 – Publication of financial statements (ss 338-341)
    • Section 338 – Circulation of statutory financial statements [CA 2014 s 338]
    • Section 339 – Right to demand copies of financial statements and reports [CA 2014 s 339]
    • Section 340 – Requirements in relation to publication of financial statements [CA 2014 s 340]
    • Section 341 – Financial statements and reports to be laid before company in general meeting [CA 2014 s 341]
  • β–Έ Chapter 13 – Annual return and documents annexed to it (ss 342-349)
    • Section 342 – Annual return [CA 2014 s 342]
    • Section 343 – Obligation to make annual return [CA 2014 s 343]
    • Section 344 – Special provision for annual return delivered in a particular form [CA 2014 s 344]
    • Section 345 – Annual return date [CA 2014 s 345]
    • Section 346 – Alteration of annual return date [CA 2014 s 346]
    • Section 347 – Documents to be annexed to annual return: all cases [CA 2014 s 347]
    • Section 348 – Documents to be annexed to annual returns: certain cases [CA 2014 s 348]
    • Section 349 – First annual return: exception from requirement to annex statutory financial statements [CA 2014 s 349]
  • β–Έ Chapter 14 – Exclusions, exemptions and special arrangements with regard to public disclosure of financial information (ss 350-357)
    • Section 350 – Qualification of company as small or medium company [CA 2014 s 350]
    • Section 351 – Exemptions in respect of directors' report in the case of small and medium companies [CA 2014 s 351]
    • Section 352 – Exemption from filing certain information for small and medium companies [CA 2014 s 352]
    • Section 353 – Abridged financial statements for a small company [CA 2014 s 353]
    • Section 354 – Abridged financial statements for a medium company [CA 2014 s 354]
    • Section 355 – Approval and signing of abridged financial statements [CA 2014 s 355]
    • Section 356 – Special report of the statutory auditors on abridged financial statements [CA 2014 s 356]
    • Section 357 – Subsidiary undertakings exempted from annexing their statutory financial statements to annual return [CA 2014 s 357]
  • β–Έ Chapter 15 – Audit exemption (ss 358-364)
    • Section 358 – Main conditions for audit exemption β€” non-group situation [CA 2014 s 358]
    • Section 359 – Main conditions for audit exemption β€” group situation [CA 2014 s 359]
    • Section 360 – Audit exemption [CA 2014 s 360]
    • Section 361 – Audit exemption not available where notice under section 334 served [CA 2014 s 361]
    • Section 362 – Audit exemption not available where company or subsidiary undertaking falls within a certain category [CA 2014 s 362]
    • Section 363 – Audit exemption (non-group situation) not available unless annual return filed in time [CA 2014 s 363]
    • Section 364 – Audit exemption (group situation) not available unless annual return filed in time [CA 2014 s 364]
  • β–Έ Chapter 16 – Special audit exemption for dormant companies (ss 365)
    • Section 365 – Dormant company audit exemption [CA 2014 s 365]
  • β–Έ Chapter 17 – Revision of defective statutory financial statements (ss 366-379)
    • Section 366 – Voluntary revision of defective statutory financial statements [CA 2014 s 366]
    • Section 367 – Content of revised financial statements or revised report [CA 2014 s 367]
    • Section 368 – Approval and signature of revised financial statements [CA 2014 s 368]
    • Section 369 – Approval and signature of revised directors' report [CA 2014 s 369]
    • Section 370 – Statutory auditors' report on revised financial statements and revised report [CA 2014 s 370]
    • Section 371 – Cases where company has availed itself of audit exemption [CA 2014 s 371]
    • Section 372 – Statutory auditors' report on revised directors' report alone [CA 2014 s 372]
    • Section 373 – Effect of revision [CA 2014 s 373]
    • Section 374 – Publication of revised financial statements and reports [CA 2014 s 374]
    • Section 375 – Laying of revised financial statements or a revised report [CA 2014 s 375]
    • Section 376 – Delivery of revised financial statements or a revised report [CA 2014 s 376]
    • Section 377 – Small and medium companies [CA 2014 s 377]
    • Section 378 – Application of this Chapter in cases where audit exemption available, etc. [CA 2014 s 378]
    • Section 379 – Modifications of Act [CA 2014 s 379]
  • β–Έ Chapter 18 – Appointment of statutory auditors (ss 380-385)
    • Section 380 – Statutory auditors β€” general provisions (including as to the interpretation of provisions providing for auditors' term of office) [CA 2014 s 380]
    • Section 381 – Remuneration of statutory auditors [CA 2014 s 381]
    • Section 382 – Appointment of statutory auditors β€” first such appointments and powers of members vis a vis directors [CA 2014 s 382]
    • Section 383 – Subsequent appointments of statutory auditors (including provision for automatic re-appointment of auditors at annual general meetings) [CA 2014 s 383]
    • Section 384 – Appointment of statutory auditors by directors in other cases, etc. [CA 2014 s 384]
    • Section 385 – Appointment of statutory auditors: failure to appoint [CA 2014 s 385]
  • β–Έ Chapter 19 – Rights, obligations and duties of statutory auditors (ss 386-393)
    • Section 386 – Right of access to accounting records [CA 2014 s 386]
    • Section 387 – Right to information and explanations concerning company [CA 2014 s 387]
    • Section 388 – Right to information and explanations concerning subsidiary undertakings [CA 2014 s 388]
    • Section 389 – Offence to make false statements to statutory auditors [CA 2014 s 389]
    • Section 390 – Obligation to act with professional integrity [CA 2014 s 390]
    • Section 391 – Statutory auditors' report on statutory financial statements [CA 2014 s 391]
    • Section 392 – Report to Registrar and to Director: accounting recordsSection 385 Appointment of statutory auditors: failure to appoint [CA 2014 s 392]
    • Section 393 – Report to Registrar and Director: category 1 and 2 offencesSection 385 Appointment of statutory auditors: failure to appoint [CA 2014 s 393]
  • β–Έ Chapter 20 – Removal and resignation of statutory auditors (ss 394-402)
    • Section 394 – Removal of statutory auditors: general meeting [CA 2014 s 394]
    • Section 395 – Restrictions on removal of statutory auditor [CA 2014 s 395]
    • Section 396 – Extended notice requirement in cases of certain appointments, removals, etc., of auditors [CA 2014 s 396]
    • Section 397 – Right of statutory auditors to make representations where their removal or non-re-appointment proposed [CA 2014 s 397]
    • Section 398 – Statutory auditors removed from office: their rights to get notice of, attend and be heard at general meeting [CA 2014 s 398]
    • Section 399 – Removal of statutory auditors: statement from statutory auditors where audit exemption availed of by company [CA 2014 s 399]
    • Section 400 – Resignation of statutory auditors: general [CA 2014 s 400]
    • Section 401 – Resignation of statutory auditor: requisition of general meeting [CA 2014 s 401]
    • Section 402 – Resignation of statutory auditors: right to get notice of, attend, and be heard at general meeting [CA 2014 s 402]
  • β–Έ Chapter 21 – Notification to Supervisory Authority of certain matters and auditors acting while subject to disqualification order (ss 403-405)
    • Section 403 – Duty of auditor to notify Supervisory Authority regarding cessation of office [CA 2014 s 403]
    • Section 404 – Duty of company to notify Supervisory Authority of auditor's cessation of office [CA 2014 s 404]
    • Section 405 – Prohibition on acting in relation to audit while disqualification order in force [CA 2014 s 405]
  • β–Έ Chapter 22 – False statements β€” offence (ss 406)
    • Section 406 – False statements in returns, financial statements, etc. [CA 2014 s 406]
  • β–Έ Chapter 23 – Transitional (ss 407)
    • Section 407 – Transitional provision β€” companies accounting by reference to Sixth Schedule to Act of 1963 [CA 2014 s 407]
β–Έ Part 7 – Charges and debentures (ss 408-427)
  • β–Έ Chapter 1 – Interpretation (ss 408)
    • Section 408 – Definitions (Part 7) [CA 2014 s 408]
  • β–Έ Chapter 2 – Registration of charges and priority (ss 409-421)
    • Section 409 – Registration of charges created by companies [CA 2014 s 409]
    • Section 410 – Duty of company with respect to registration under section 409 and right of others to effect registration [CA 2014 s 410]
    • Section 411 – Duty of company to register charges existing on property acquired [CA 2014 s 411]
    • Section 412 – Priority of charges [CA 2014 s 412]
    • Section 413 – Registration and priority of judgment mortgages [CA 2014 s 413]
    • Section 414 – Register of charges [CA 2014 s 414]
    • Section 415 – Certificate of registration [CA 2014 s 415]
    • Section 416 – Entries of satisfaction and release of property from charge [CA 2014 s 416]
    • Section 417 – Extension of time for registration of charges and rectification of register [CA 2014 s 417]
    • Section 418 – Copies of instruments creating charges to be kept [CA 2014 s 418]
    • Section 419 – Registration of charges created prior to commencement of this Part [CA 2014 s 419]
    • Section 420 – Transitional provisions in relation to priorities of charges [CA 2014 s 420]
    • Section 421 – Netting of Financial Contracts Act 1995 not to affect registration requirements [CA 2014 s 421]
  • β–Έ Chapter 3 – Provisions as to debentures (ss 422-426)
    • Section 422 – Liability of trustees for debenture holders [CA 2014 s 422]
    • Section 423 – Perpetual debentures [CA 2014 s 423]
    • Section 424 – Power to re-issue redeemed debentures [CA 2014 s 424]
    • Section 425 – Saving of rights of certain mortgagees in case of re-issued debentures [CA 2014 s 425]
    • Section 426 – Specific performance of contracts to subscribe for debentures [CA 2014 s 426]
  • β–Έ Chapter 4 – Prohibition on registration of certain matters affecting shareholders or debentureholders (ss 427)
    • Section 427 – Registration against company of certain matters prohibited [CA 2014 s 427]
β–Έ Part 8 – Receivers (ss 428-448)
  • β–Έ Chapter 1 – Interpretation (ss 428)
    • Section 428 – Appointment of receiver under powers contained in instrument: construction of such reference [CA 2014 s 428]
  • β–Έ Chapter 2 – Appointment of receivers (ss 429-436)
    • Section 429 – Notification that receiver has been appointed [CA 2014 s 429]
    • Section 430 – Information to be given when receiver is appointed in certain circumstance [CA 2014 s 430]
    • Section 431 – Contents of statement to be submitted to receiver [CA 2014 s 431]
    • Section 432 – Consequences of contravention of section 430(1)(b) or 431 [CA 2014 s 432]
    • Section 433 – Disqualification for appointment as receiver [CA 2014 s 433]
    • Section 434 – Resignation of receiver [CA 2014 s 434]
    • Section 435 – Removal of receiver [CA 2014 s 435]
    • Section 436 – Notice to Registrar of appointment of receiver, and of receiver ceasing to act [CA 2014 s 436]
  • β–Έ Chapter 3 – Powers and duties of receivers (ss 437-441)
    • Section 437 – Powers of receiver [CA 2014 s 437]
    • Section 438 – Power of receiver and certain others to apply to court for directions and receiver's liability on contracts [CA 2014 s 438]
    • Section 439 – Duty of receiver selling property to get best price reasonably obtainable, etc. [CA 2014 s 439]
    • Section 440 – Preferential payments when receiver is appointed under floating charge [CA 2014 s 440]
    • Section 441 – Delivery to Registrar of accounts of receivers [CA 2014 s 441]
  • β–Έ Chapter 4 – Regulation of receivers and enforcement of their duties (ss 442-448)
    • Section 442 – Enforcement of duty of receivers to make returns [CA 2014 s 442]
    • Section 443 – Power of court to order the return of assets improperly transferred [CA 2014 s 443]
    • Section 443A – Remuneration of receivers [CA 2014 s 443A]
    • Section 444 – Power of court to fix remuneration of receiver [CA 2014 s 444]
    • Section 445 – Court may end or limit receivership on application of liquidator [CA 2014 s 445]
    • Section 446 – Director of Corporate Enforcement may request production of receiver's books [CA 2014 s 446]
    • Section 447 – Prosecution of offences committed by officers and members of company [CA 2014 s 447]
    • Section 448 – Reporting to Director of Corporate Enforcement of misconduct by receivers [CA 2014 s 448]
β–Έ Part 9 – Reorganisations, acquisitions, mergers and divisions (ss 449-507)
  • β–Έ Chapter 1 – Schemes of arrangement (ss 449-455)
    • Section 449 – Interpretation (Chapter 1) [CA 2014 s 449]
    • Section 450 – Scheme meetings β€” convening of such by directors and court's power to summon such meetings [CA 2014 s 450]
    • Section 451 – Court's power to stay proceedings or restrain further proceedings [CA 2014 s 451]
    • Section 452 – Information as to compromises or arrangements with members and creditors [CA 2014 s 452]
    • Section 453 – Circumstances in which compromise or arrangement becomes binding on creditors or members concerned [CA 2014 s 453]
    • Section 454 – Supplemental provisions in relation to section 453 [CA 2014 s 454]
    • Section 455 – Provisions to facilitate reconstruction and amalgamation of companies [CA 2014 s 455]
  • β–Έ Chapter 2 – Acquisitions (ss 456-460)
    • Section 456 – Interpretation (Chapter 2) [CA 2014 s 456]
    • Section 457 – Right to buy out shareholders dissenting from scheme or contract approved by majority and right of such shareholders to be bought out [CA 2014 s 457]
    • Section 458 – Additional requirement to be satisfied, in certain cases, for right to buy out to apply [CA 2014 s 458]
    • Section 459 – Supplementary provisions in relation to sections 457 and 458 (including provision for applications to court) [CA 2014 s 459]
    • Section 460 – Construction of certain references in Chapter to beneficial ownership, application of Chapter to classes of shares, etc. [CA 2014 s 460]
  • β–Έ Chapter 3 – Mergers (ss 461-484)
    • Section 461 – Interpretation (Chapter 3) [CA 2014 s 461]
    • Section 462 – Requirements for Chapter to apply [CA 2014 s 462]
    • Section 463 – Mergers to which Chapter applies β€” definitions and supplementary provision [CA 2014 s 463]
    • Section 464 – Merger may not be put into effect save in accordance with the relevant provisions of this Act [CA 2014 s 464]
    • Section 465 – Chapters 1 and 3: mutually exclusive modes of proceeding to achieve merger [CA 2014 s 465]
    • Section 466 – Common draft terms of merger [CA 2014 s 466]
    • Section 467 – Directors' explanatory report [CA 2014 s 467]
    • Section 468 – Expert's report [CA 2014 s 468]
    • Section 469 – Merger financial statement [CA 2014 s 469]
    • Section 470 – Registration and publication of documents [CA 2014 s 470]
    • Section 471 – Inspection of documents [CA 2014 s 471]
    • Section 472 – Non-application of subsequent provisions of Chapter where Summary Approval Procedure employed and effect of resolution referred to in section 202 (1)(a)(ii) [CA 2014 s 472]
    • Section 473 – General meetings of merging companies [CA 2014 s 473]
    • Section 474 – Electronic means of making certain information available for purposes of section 473 [CA 2014 s 474]
    • Section 475 – Meetings of classes of shareholders [CA 2014 s 475]
    • Section 476 – Purchase of minority shares [CA 2014 s 476]
    • Section 477 – Application for confirmation of merger by court [CA 2014 s 477]
    • Section 478 – Protection of creditors [CA 2014 s 478]
    • Section 479 – Preservation of rights of holders of securities [CA 2014 s 479]
    • Section 480 – Confirmation order [CA 2014 s 480]
    • Section 481 – Certain provisions not to apply where court so orders [CA 2014 s 481]
    • Section 482 – Registration and publication of confirmation of merger [CA 2014 s 482]
    • Section 483 – Civil liability of directors and experts [CA 2014 s 483]
    • Section 484 – Criminal liability for untrue statements in merger documents [CA 2014 s 484]
  • β–Έ Chapter 4 – Divisions (ss 485-507)
    • Section 485 – Interpretation (Chapter 4) [CA 2014 s 485]
    • Section 486 – Requirements for Chapter to apply [CA 2014 s 486]
    • Section 487 – Divisions to which this Chapter applies β€” definitions and supplementary provisions [CA 2014 s 487]
    • Section 488 – Division may not be put into effect save under and in accordance with this Chapter [CA 2014 s 488]
    • Section 489 – Chapters 1 and 4: mutually exclusive modes of proceeding to achieve division [CA 2014 s 489]
    • Section 490 – Common draft terms of division [CA 2014 s 490]
    • Section 491 – Directors' explanatory report [CA 2014 s 491]
    • Section 492 – Expert's report [CA 2014 s 492]
    • Section 493 – Division financial statement [CA 2014 s 493]
    • Section 494 – Registration and publication of documents [CA 2014 s 494]
    • Section 495 – Inspection of documents [CA 2014 s 495]
    • Section 496 – General meetings of companies involved in a division
    • Section 497 – Electronic means of making certain information available for purposes of section 496 [CA 2014 s 497]
    • Section 498 – Meetings of classes of shareholder [CA 2014 s 498]
    • Section 499 – Purchase of minority shares [CA 2014 s 499]
    • Section 500 – Application for confirmation of division by court [CA 2014 s 500]
    • Section 501 – Protection of creditors and allocation of liabilities [CA 2014 s 501]
    • Section 502 – Preservation of rights of holders of securities [CA 2014 s 502]
    • Section 503 – Confirmation order [CA 2014 s 503]
    • Section 504 – Certain provisions not to apply where court so orders [CA 2014 s 504]
    • Section 505 – Registration and publication of confirmation of division [CA 2014 s 505]
    • Section 506 – Civil liability of directors and experts [CA 2014 s 506]
    • Section 507 – Criminal liability for untrue statements in division documents [CA 2014 s 507]
β–Έ Part 10 – Examinerships (ss 508-558)
  • β–Έ Chapter 1 – Interpretation (ss 508)
    • Section 508 – Interpretation (Part 10) [CA 2014 s 508]
  • β–Έ Chapter 2 – Appointment of examiner (ss 509-523)
    • Section 509 – Power of court to appoint examiner [CA 2014 s 509]
    • Section 510 – Petition for court [CA 2014 s 510]
    • Section 511 – Independent expert's report [CA 2014 s 511]
    • Section 512 – Supplemental provisions in relation to sections 510 and 511 β€” other matters to be mentioned in petition, hearing of petition, etc. [CA 2014 s 512]
    • Section 513 – Cases in which independent expert's report not available at required time: powers of court [CA 2014 s 513]
    • Section 514 – Certain liabilities may not be certified under section 529 (2) [CA 2014 s 514]
    • Section 515 – Creditors to be heard [CA 2014 s 515]
    • Section 516 – Availability of independent expert's report [CA 2014 s 516]
    • Section 517 – Related companies [CA 2014 s 517]
    • Section 518 – Duty to act in utmost good faith [CA 2014 s 518]
    • Section 519 – Qualification of examiners [CA 2014 s 519]
    • Section 520 – Effect of petition to appoint examiner on creditors and others [CA 2014 s 520]
    • Section 520A – Restrictions on certain contracts during examinership [CA 2014 s 520A]
    • Section 521 – Restriction on payment of pre-petition debts [CA 2014 s 521]
    • Section 522 – Effect on receiver or provisional liquidator of order appointing examiner [CA 2014 s 522]
    • Section 523 – Disapplication of section 440 to receivers in certain circumstances [CA 2014 s 523]
  • β–Έ Chapter 3 – Powers of examiner (ss 524-544)
    • Section 524 – Powers of an examiner [CA 2014 s 524]
    • Section 525 – Repudiation by examiner of contracts made before period of protection and of negative pledge clauses whenever made: prohibitions and restrictions [CA 2014 s 525]
    • Section 526 – Production of documents and evidence [CA 2014 s 526]
    • Section 527 – No lien over company's books, records, etc. [CA 2014 s 527]
    • Section 528 – Further powers of court [CA 2014 s 528]
    • Section 529 – Incurring of certain liabilities by examiner [CA 2014 s 529]
    • Section 530 – Power to deal with charged property, etc. [CA 2014 s 530]
    • Section 531 – Notification of appointment of examiner [CA 2014 s 531]
    • Section 532 – General provisions as to examiners β€” resignation, filling of vacancy, etc. [CA 2014 s 532]
    • Section 533 – Hearing regarding irregularities [CA 2014 s 533]
    • Section 534 – Report by examiner [CA 2014 s 534]
    • Section 535 – Procedure where examiner unable to secure agreement or formulate proposals for compromise or scheme of arrangement [CA 2014 s 535]
    • Section 536 – Content of examiner's report [CA 2014 s 536]
    • Section 537 – Repudiation of certain contracts [CA 2014 s 537]
    • Section 538 – Appointment of creditors' committee [CA 2014 s 538]
    • Section 539 – Proposals for compromise or scheme of arrangement [CA 2014 s 539]
    • Section 540 – Consideration by members and creditors of proposals [CA 2014 s 540]
    • Section 541 – Confirmation of proposals [CA 2014 s 541]
    • Section 542 – Supplemental provisions in relation to section 541 [CA 2014 s 542]
    • Section 543 – Objection to confirmation by court of proposals [CA 2014 s 543]
    • Section 544 – Provisions with respect to leases [CA 2014 s 544]
  • β–Έ Chapter 4 – Liability of third parties for debts of a company in examination (ss 545-551)
    • Section 545 – What this Chapter contains [CA 2014 s 545]
    • Section 546 – Definitions (Chapter 4) [CA 2014 s 546]
    • Section 547 – Circumstances in relation to which subsequent provisions of this Chapter have effect [CA 2014 s 547]
    • Section 548 – General rule: liability of third person not affected by compromise or scheme of arrangement [CA 2014 s 548]
    • Section 549 – Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to the benefit of third person [CA 2014 s 549]
    • Section 550 – Payment by third person to creditor post period of protection β€” statutory subrogation in favour of third person in certain circumstances [CA 2014 s 550]
    • Section 551 – Saving for cases falling within section 520(4)(f) and cases where third person discharged or released from liability [CA 2014 s 551]
  • β–Έ Chapter 5 – Conclusion of examinership (ss 552-558)
    • Section 552 – Cessation of protection of company and termination of appointment of examiner [CA 2014 s 552]
    • Section 553 – Revocation [CA 2014 s 553]
    • Section 554 – Costs and remuneration of examiners [CA 2014 s 554]
    • Section 555 – Publicity [CA 2014 s 555]
    • Section 556 – Hearing of proceedings otherwise than in public [CA 2014 s 556]
    • Section 557 – Power of court to order the return of assets which have been improperly transferred [CA 2014 s 557]
    • Section 558 – Reporting to Director of Corporate Enforcement of misconduct by examiners [CA 2014 s 558]
β–Έ Part 10A – Rescue process for small and micro companies (ss 558A-558ZAJ)
  • β–Έ Chapter 1 – Interpretation (s 558A)
    • Section 558A – Interpretation (Part 10A) [CA 2014 s 558A]
  • β–Έ Chapter 2 – Introductory (ss 558B-558D)
    • Section 558B – Requirements where eligible company wishes to avail of rescue plan [CA 2014 s 558B]
    • Section 558C – Process adviser to determine whether eligible company has reasonable prospect of survival [CA 2014 s 558C]
    • Section 558D – Process adviser to prepare report [CA 2014 s 558D]
  • β–Έ Chapter 3 – Appointment of process adviser (ss 558E-558P)
    • Section 558E – Resolution to appoint process adviser [CA 2014 s 558E]
    • Section 558F – Process adviser’s duty to keep determination under section 558C under review [CA 2014 s 558F]
    • Section 558G – Duties of directors of eligible company in relation to process adviser [CA 2014 s 558G]
    • Section 558H – Process adviser’s duty to determine relevant court [CA 2014 s 558H]
    • Section 558I – Process adviser’s duty to seek provision of email addresses [CA 2014 s 558I]
    • Section 558J – Process adviser to give notice of appointment [CA 2014 s 558J]
    • Section 558K – Process adviser to give notice to employees, creditors, etc. [CA 2014 s 558K]
    • Section 558L – Notice to creditor where eligible company has excludable debt [CA 2014 s 558L]
    • Section 558M – Relevant court’s powers where receiver or provisional liquidator previously appointed [CA 2014 s 558M]
    • Section 558N – Relevant court’s power to stay proceedings or restrain further proceedings [CA 2014 s 558N]
    • Section 558O – Requirements following giving of notice to creditor under section 558K [CA 2014 s 558O]
    • Section 558P – Repudiation, affirmation and variation of certain contracts [CA 2014 s 558P]
  • β–Έ Chapter 4 – Rescue plan (ss 558Q-558S)
    • Section 558Q – Process adviser’s duty to prepare rescue plan [CA 2014 s 558Q]
    • Section 558R – Further provision with respect to leases [CA 2014 s 558R]
    • Section 558S – Procedure where process adviser unable to prepare rescue plan [CA 2014 s 558S]
  • β–Έ Chapter 5 – Consideration of rescue plan (ss 558T-558ZA)
    • Section 558T – Process adviser’s duty to call meeting of members and creditors [CA 2014 s 558T]
    • Section 558U – Notice of meeting under section 558T [CA 2014 s 558U]
    • Section 558V – Proceedings at meeting under section 558T [CA 2014 s 558V]
    • Section 558W – Proxies [CA 2014 s 558W]
    • Section 558X – Supplemental provisions in relation to section 558W [CA 2014 s 558X]
    • Section 558Y – Consideration by members and creditors of rescue plan [CA 2014 s 558Y]
    • Section 558Z – Notification of approval of rescue plan [CA 2014 s 558Z]
    • Section 558ZA – Process adviser’s report [CA 2014 s 558ZA]
  • β–Έ Chapter 6 – Objections to rescue plan (ss 558ZB-558ZE)
    • Section 558ZB – Confirmation of rescue plan [CA 2014 s 558ZB]
    • Section 558ZC – Objection to rescue plan [CA 2014 s 558ZC]
    • Section 558ZD – Court hearing in case of objection [CA 2014 s 558ZD]
    • Section 558ZE – Supplemental provisions in relation to section 558ZD and section 558ZZ [CA 2014 s 558ZE]
  • β–Έ Chapter 7 – Liability of third parties for debts of company (ss 558ZF-558ZJ)
    • Section 558ZF – Definitions (Chapter 7) and savings [CA 2014 s 558ZF]
    • Section 558ZG – Circumstances in relation to which subsequent provisions of Chapter have effect [CA 2014 s 558ZG]
    • Section 558ZH – General rule: liability of third person not affected by rescue plan [CA 2014 s 558ZH]
    • Section 558ZI – Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to benefit of third person [CA 2014 s 558ZI]
    • Section 558ZJ – Payment by third person to creditor post rescue period - statutory subrogation in favour of third person in certain circumstances [CA 2014 s 558ZJ]
  • β–Έ Chapter 8 – Conclusion of rescue process (ss 558ZK-558ZO)
    • Section 558ZK – Conclusion of rescue period and termination of appointment of process adviser [CA 2014 s 558ZK]
    • Section 558ZL – Power of relevant court to revoke rescue plan where fraud [CA 2014 s 558ZL]
    • Section 558ZM – Power of relevant court to order the return of assets improperly transferred [CA 2014 s 558ZM]
    • Section 558ZN – Director’s power to examine books and records [CA 2014 s 558ZN]
    • Section 558ZO – Reporting to Director of Corporate Enforcement of misconduct by process advisers [CA 2014 s 558ZO]
  • β–Έ Chapter 9 – Enforcement (ss 558ZP-558ZR)
    • Section 558ZP – Offence of acting as process adviser when unqualified [CA 2014 s 558ZP]
    • Section 558ZQ – Offence where director fails to disclose information or misleads process adviser [CA 2014 s 558ZQ]
    • Section 558ZR – Prosecution of officers and members of company [CA 2014 s 558ZR]
  • β–Έ Chapter 10 – Powers of process adviser (ss 558ZS-5558ZX)
    • Section 558ZS – Powers of process adviser [CA 2014 s 558ZS]
    • Section 558ZT – Production of documents and evidence [CA 2014 s 558ZT]
    • Section 558ZU – No lien over eligible company’s books, records, etc. [CA 2014 s 558ZU]
    • Section 558ZV – Power to deal with charged property etc. [CA 2014 s 558ZV]
    • Section 558ZW – Resignation of process adviser [CA 2014 s 558ZW]
    • Section 558ZX – General provisions as to process advisers - resignation, filling of vacancy, etc. [CA 2014 s 558ZX]
  • β–Έ Chapter 11 – Process adviser: remuneration, costs and expenses (ss 558ZY-558ZAB)
    • Section 558ZY – Process adviser: remuneration, costs and expenses [CA 2014 s 558ZY]
    • Section 558ZZ – Application to relevant court for review of remuneration etc. of process adviser [CA 2014 s 558ZZ]
    • Section 558ZAA – Incurring of certain liabilities by process adviser [CA 2014 s 558ZAA]
    • Section 558ZAB – Priority [CA 2014 s 558ZAB]
  • β–Έ Chapter 12 – General (ss 558ZAC-558ZAJ)
    • Section 558ZAC – Effect on certain sections where application to relevant court [CA 2014 s 558ZAC]
    • Section 558ZAD – Power to apply to relevant court for determination of questions or concerning exercise of powers [CA 2014 s 558ZAD]
    • Section 558ZAE – Hearing of proceedings other than in public [CA 2014 s 558ZAE]
    • Section 558ZAF – High Court’s power to remit proceedings to Circuit Court [CA 2014 s 558ZAF]
    • Section 558ZAG – Representation of bodies corporate at meetings held under this Part [CA 2014 s 558ZAG]
    • Section 558ZAH – Retention of records [CA 2014 s 558ZAH]
    • Section 558ZAI – Service of notices [CA 2014 s 558ZAI]
    • Section 558ZAJ – Regulations to remove difficulties [CA 2014 s 558ZAJ]
β–Έ Part 11 – Winding up (ss 559-724)
  • β–Έ Chapter 1 – Preliminary and interpretation (ss 559-567)
    • Section 559 – Interpretation (Part 11) [CA 2014 s 559]
    • Section 560 – Restriction of this Part [CA 2014 s 560]
    • Section 561 – Modes of winding up β€” general statement as to position under Act [CA 2014 s 561]
    • Section 562 – Types of voluntary winding up β€” general statement as to position under Act [CA 2014 s 562]
    • Section 563 – Provisions apply to either mode of winding up unless the contrary appears [CA 2014 s 563]
    • Section 564 – Jurisdiction to wind up companies and rules of court [CA 2014 s 564]
    • Section 565 – Powers of court cumulative [CA 2014 s 565]
    • Section 566 – Court may have regard to wishes of creditors or contributories [CA 2014 s 566]
    • Section 567 – Application of certain provisions to companies not in liquidation [CA 2014 s 567]
  • β–Έ Chapter 2 – Winding up by court (ss 568-577)
    • Section 568 – Application of Chapter [CA 2014 s 568]
    • Section 569 – Circumstances in which company may be wound up by the court [CA 2014 s 569]
    • Section 570 – Circumstances in which company deemed to be unable to pay its debts [CA 2014 s 570]
    • Section 571 – Provisions as to applications for winding up [CA 2014 s 571]
    • Section 572 – Powers of court on hearing petition [CA 2014 s 572]
    • Section 573 – Appointment of provisional liquidator [CA 2014 s 573]
    • Section 574 – Power to stay or restrain proceedings against company [CA 2014 s 574]
    • Section 575 – Appointment of liquidator by the court [CA 2014 s 575]
    • Section 576 – Effect of winding-up order [CA 2014 s 576]
    • Section 577 – Saving for rights of creditors and contributories [CA 2014 s 577]
  • β–Έ Chapter 3 – Members' voluntary winding up (ss 578-584)
    • Section 578 – Application of Chapter [CA 2014 s 578]
    • Section 579 – Procedure for and commencement of members' voluntary winding up [CA 2014 s 579]
    • Section 580 – Companies of fixed duration, etc.: alternative means of commencing members' voluntary winding up [CA 2014 s 580]
    • Section 581 – Publication of resolution to wind up voluntarily [CA 2014 s 581]
    • Section 582 – Protections and remedies for creditors in cases where declaration of solvency made [CA 2014 s 582]
    • Section 583 – Power of company to appoint liquidators [CA 2014 s 583]
    • Section 584 – Duty of liquidator to call creditors' meeting if of opinion that company unable to pay its debts [CA 2014 s 584]
  • β–Έ Chapter 4 – Creditors' voluntary winding up (ss 585-588)
    • Section 585 – Application of Chapter [CA 2014 s 585]
    • Section 586 – Resolution for and commencement of creditors' voluntary winding up [CA 2014 s 586]
    • Section 587 – Meeting of creditors [CA 2014 s 587]
    • Section 588 – Appointment of liquidator [CA 2014 s 588]
  • β–Έ Chapter 5 – Conduct of winding up (ss 589-595)
    • Section 589 – Commencement of court ordered winding up [CA 2014 s 589]
    • Section 590 – Commencement of voluntary winding up [CA 2014 s 590]
    • Section 591 – Copy of order for winding up or appointment to be forwarded to Registrar [CA 2014 s 591]
    • Section 592 – Notice by voluntary liquidator of his or her appointment [CA 2014 s 592]
    • Section 593 – Statement of company's affairs [CA 2014 s 593]
    • Section 594 – Supplemental provisions in relation to section 593 [CA 2014 s 594]
    • Section 595 – Notification that a company is in liquidation, etc. [CA 2014 s 595]
  • β–Έ Chapter 6 – Realisation of assets and related matters (ss 596-616)
    • Section 596 – Custody of company's property [CA 2014 s 596]
    • Section 597 – Circumstances in which floating charge is invalid [CA 2014 s 597]
    • Section 598 – Other circumstances in which floating charge is invalid [CA 2014 s 598]
    • Section 598A – Validity of floating charge in certain circumstances [CA 2014 s 598A]
    • Section 599 – Related company may be required to contribute to debts of company being wound up [CA 2014 s 599]
    • Section 600 – Pooling of assets of related companies [CA 2014 s 600]
    • Section 601 – Power of liquidator to accept shares as consideration for sale of property of company [CA 2014 s 601]
    • Section 602 – Voidance of dispositions of property, etc. after commencement of winding up [CA 2014 s 602]
    • Section 603 – Voidance of executions against property of company [CA 2014 s 603]
    • Section 604 – Unfair preference: effect of winding up on antecedent and other transactions [CA 2014 s 604]
    • Section 605 – Liabilities and rights of persons who have been unfairly preferred [CA 2014 s 605]
    • Section 606 – Restriction of rights of creditor as to execution or attachment in case of company being wound up [CA 2014 s 606]
    • Section 607 – Duties of sheriff as to goods taken in execution [CA 2014 s 607]
    • Section 608 – Power of the court to order return of assets which have been improperly transferred [CA 2014 s 608]
    • Section 609 – Personal liability of officers of company where adequate accounting records not kept [CA 2014 s 609]
    • Section 610 – Civil liability for fraudulent or reckless trading of company [CA 2014 s 610]
    • Section 611 – Supplemental provisions in relation to section 610 [CA 2014 s 611]
    • Section 612 – Power of court to assess damages against certain persons [CA 2014 s 612]
    • Section 613 – Directors of holding company: power of court to assess damages against them [CA 2014 s 613]
    • Section 614 – Vesting of property of company in liquidator [CA 2014 s 614]
    • Section 615 – Disclaimer of onerous property in case of company being wound up [CA 2014 s 615]
    • Section 616 – Rescission of certain contracts and provisions supplemental to section 615 [CA 2014 s 616]
  • β–Έ Chapter 7 – Distribution (ss 617-623)
    • Section 617 – Costs, etc. in winding up [CA 2014 s 617]
    • Section 618 – Distribution of property of company [CA 2014 s 618]
    • Section 619 – Application of bankruptcy rules in winding up of insolvent companies [CA 2014 s 619]
    • Section 620 – Debts which may be proved [CA 2014 s 620]
    • Section 621 – Preferential payments in a winding up [CA 2014 s 621]
    • Section 622 – Supplemental provisions in relation to section 621 [CA 2014 s 622]
    • Section 623 – Unclaimed dividends and balances to be paid into a particular account [CA 2014 s 623]
  • β–Έ Chapter 8 – Liquidators (ss 624-653)
    • Section 624 – Duty of liquidator to administer, distribute, etc., property of company [CA 2014 s 624]
    • Section 625 – How liquidator is to be described and validity of acts [CA 2014 s 625]
    • Section 626 – Powers of provisional liquidators [CA 2014 s 626]
    • Section 627 – Liquidator's powers [CA 2014 s 627]
    • Section 628 – Summoning general meetings of the company, etc. [CA 2014 s 628]
    • Section 629 – Notice to be given with respect to exercise of powers, restrictions on self-dealing, etc. [CA 2014 s 629]
    • Section 630 – Restrictions in creditors' voluntary winding up and procedures in case of certain defaults [CA 2014 s 630]
    • Section 631 – Power to apply to court for determination of questions or concerning exercise of powers [CA 2014 s 631]
    • Section 632 – No lien over company's books, records, etc. [CA 2014 s 632]
    • Section 633 – Qualifications for appointment as liquidator or provisional liquidator β€” general [CA 2014 s 633]
    • Section 634 – Supplemental provisions in relation to section 633 (including requirements for professional indemnity cover) [CA 2014 s 634]
    • Section 635 – Specific disqualification from appointment as liquidator or provisional liquidator [CA 2014 s 635]
    • Section 636 – Appointment and removal in a members' voluntary winding up [CA 2014 s 636]
    • Section 637 – Appointment and removal in a creditors' voluntary winding up [CA 2014 s 637]
    • Section 638 – Appointment and removal by the court [CA 2014 s 638]
    • Section 639 – Consent to act [CA 2014 s 639]
    • Section 640 – Position when there is more than one liquidator [CA 2014 s 640]
    • Section 641 – Resignation of liquidator [CA 2014 s 641]
    • Section 642 – Prohibition on rewards for appointment [CA 2014 s 642]
    • Section 643 – Notifications and filings of appointments and removals [CA 2014 s 643]
    • Section 644 – Custody of books and property upon vacation of office [CA 2014 s 644]
    • Section 645 – Provisional liquidator's remuneration [CA 2014 s 645]
    • Section 646 – Liquidator's remuneration β€” procedure for fixing liquidator's entitlement thereto [CA 2014 s 646]
    • Section 647 – Liquidator's entitlement to receive payment where entitlement to remuneration exists [CA 2014 s 647]
    • Section 648 – Supplemental provisions in relation to sections 646 and 647 [CA 2014 s 648]
    • Section 649 – Disclosure of interest by creditors etc. at creditors' meeting [CA 2014 s 649]
    • Section 650 – Duty of liquidators to include certain information in returns, etc. [CA 2014 s 650]
    • Section 651 – Penalty for default of liquidator in making certain accounts and returns [CA 2014 s 651]
    • Section 652 – Enforcement of duty of liquidator to make returns [CA 2014 s 652]
    • Section 653 – Director's power to examine books and records [CA 2014 s 653]
  • β–Έ Chapter 9 – Contributories (ss 654-665)
    • Section 654 – Liability of contributory [CA 2014 s 654]
    • Section 655 – Liability as contributories of past and present members [CA 2014 s 655]
    • Section 656 – Settlement of list of contributories [CA 2014 s 656]
    • Section 657 – Power to make calls [CA 2014 s 657]
    • Section 658 – Adjustment of rights of contributories [CA 2014 s 658]
    • Section 659 – Payment of debts due by contributory to the company and extent to which set-off allowed [CA 2014 s 659]
    • Section 660 – Order in relation to contributory to be conclusive evidence [CA 2014 s 660]
    • Section 661 – Liability in case of death of contributory [CA 2014 s 661]
    • Section 662 – Civil Liability Act 1961 not affected [CA 2014 s 662]
    • Section 663 – Bankruptcy of contributory [CA 2014 s 663]
    • Section 664 – Corporate insolvency of contributory [CA 2014 s 664]
    • Section 665 – Winding up of company that had been an unlimited company before re-registration [CA 2014 s 665]
  • β–Έ Chapter 10 – Committee of inspection (ss 666-668)
    • Section 666 – Appointment of committee of inspection in court ordered winding up [CA 2014 s 666]
    • Section 667 – Appointment of committee of inspection in a creditors' voluntary winding up [CA 2014 s 667]
    • Section 668 – Constitution and proceedings of committee of inspection [CA 2014 s 668]
  • β–Έ Chapter 11 – Court's powers (ss 669-676)
    • Section 669 – Power to annul order for winding up or to stay winding up [CA 2014 s 669]
    • Section 670 – Attendance of officers of company at meetings [CA 2014 s 670]
    • Section 671 – Power of court to summon persons for examination [CA 2014 s 671]
    • Section 672 – Order for payment or delivery of property against person examined under section 671 [CA 2014 s 672]
    • Section 673 – Delivery of property of company to liquidator [CA 2014 s 673]
    • Section 674 – Power to exclude creditors not proving in time [CA 2014 s 674]
    • Section 675 – Order for arrest and seizure, etc. [CA 2014 s 675]
    • Section 676 – Provisions as to arrangement binding creditors [CA 2014 s 676]
  • β–Έ Chapter 12 – Provisions supplemental to conduct of winding up (ss 677-688)
    • Section 677 – Effect of winding up on business and status of company [CA 2014 s 677]
    • Section 678 – Actions against company stayed on winding-up order [CA 2014 s 678]
    • Section 679 – Director may direct convening of meetings [CA 2014 s 679]
    • Section 680 – Duty of liquidator to call meeting at end of each year [CA 2014 s 680]
    • Section 681 – Information about progress of liquidation [CA 2014 s 681]
    • Section 682 – Liquidator to report on conduct of directors [CA 2014 s 682]
    • Section 683 – Obligation (unless relieved) of liquidator of insolvent company to apply for restriction of directors [CA 2014 s 683]
    • Section 684 – Inspection of books by creditors and contributories [CA 2014 s 684]
    • Section 685 – Resolutions passed at adjourned meetings of creditors and contributories [CA 2014 s 685]
    • Section 686 – Books of company to be evidence in civil proceedings [CA 2014 s 686]
    • Section 687 – Liquidator may have regard to wishes of creditors and contributories [CA 2014 s 687]
    • Section 688 – Reporting to Director of misconduct by liquidators [CA 2014 s 688]
  • β–Έ Chapter 13 – General rules as to meetings of members, contributories and creditors of a company in liquidation (ss 689-703)
    • Section 689 – Meetings directed by the court [CA 2014 s 689]
    • Section 690 – Provisions as to meetings of creditors, contributories and members generally [CA 2014 s 690]
    • Section 690A – Creditors’ meetings conducted by electronic means during interim period [CA 2014 s 690A]
    • Section 691 – Entitlement to attend and notice [CA 2014 s 691]
    • Section 692 – Location of meeting [CA 2014 s 692]
    • Section 693 – Costs of meetings [CA 2014 s 693]
    • Section 694 – Chairperson [CA 2014 s 694]
    • Section 695 – Passing resolutions [CA 2014 s 695]
    • Section 696 – Registration of resolutions of creditors, contributories and members [CA 2014 s 696]
    • Section 697 – Proceedings at the meeting [CA 2014 s 697]
    • Section 698 – Entitlement to vote of creditors [CA 2014 s 698]
    • Section 699 – Provisions consequent on section 698 regarding secured creditors: deemed surrender of security, etc. [CA 2014 s 699]
    • Section 700 – Duties of chairperson [CA 2014 s 700]
    • Section 701 – Proxies [CA 2014 s 701]
    • Section 702 – Supplemental provisions in relation to section 701: time for lodging proxies, etc. [CA 2014 s 702]
    • Section 703 – Representation of bodies corporate at meetings held during winding up [CA 2014 s 703]
  • β–Έ Chapter 14 – Completion of winding up (ss 704-709)
    • Section 704 – Dissolution of company by court
    • Section 705 – Final meeting and dissolution in members' voluntary winding up
    • Section 706 – Final meeting and dissolution in creditors' voluntary winding up
    • Section 707 – Disposal of books and papers of company in winding up
    • Section 708 – Power of court to declare dissolution of company void
    • Section 709 – Disposal of documents filed with Registrar
  • β–Έ Chapter 15 – Provisions related to the Insolvency Regulation (ss 710-714)
    • Section 710 – Definition (Chapter 15) [CA 2014 s 710]
    • Section 711 – Publication in relation to insolvency proceedings [CA 2014 s 711]
    • Section 712 – Confirmation of creditors' voluntary winding up [CA 2014 s 712]
    • Section 713 – Provision of certain documents to liquidator [CA 2014 s 713]
    • Section 714 – Language of claims [CA 2014 s 714]
  • β–Έ Chapter 16 – Offences by officers of companies in liquidation, offences of fraudulent trading and certain other offences, referrals to D.P.P., etc. (ss 715-724)
    • Section 715 – Application of certain provisions of Chapter and construction of certain references to company, relevant person, etc. [CA 2014 s 715]
    • Section 716 – Offence for failure to make disclosure, or deliver certain things, to liquidator [CA 2014 s 716]
    • Section 717 – Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences [CA 2014 s 717]
    • Section 718 – Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences [CA 2014 s 718]
    • Section 719 – Material omission in statement relating to company's affairs, failure to report false debt, etc. [CA 2014 s 719]
    • Section 720 – Additional offence with respect to section 718(c) and certain defences with respect to foregoing matters [CA 2014 s 720]
    • Section 721 – Other frauds by officers of companies which have gone into liquidation: offence [CA 2014 s 721]
    • Section 722 – Fraudulent trading of company: offence [CA 2014 s 722]
    • Section 723 – Prosecution of offences committed by officers and members of company [CA 2014 s 723]
    • Section 724 – Supplemental provisions in relation to section 723: duty to provide assistance to D.P.P. and Director of Corporate Enforcement [CA 2014 s 724]
β–Έ Part 12 – Strike off and restoration (ss 724A-745)
  • β–Έ Chapter 1 – Strike off of company (ss 724A-735)
    • Section 724A – Interpretation (Part 12) [CA 2014 s 724A]
    • Section 724B – Disclosure of Information by Registrar of Beneficial Ownership [CA 2014 s 724B]
    • Section 725 – When Registrar may strike company off register [CA 2014 s 725]
    • Section 726 – Grounds for involuntary strike off [CA 2014 s 726]
    • Section 727 – Registrar's notice to company of intention to strike it off register [CA 2014 s 727]
    • Section 728 – Contents of Registrar's notice to company [CA 2014 s 728]
    • Section 729 – Meaning of remedial step [CA 2014 s 729]
    • Section 730 – Public notice of intention to strike company off register [CA 2014 s 730]
    • Section 731 – Conditions for voluntary strike off [CA 2014 s 731]
    • Section 732 – Public notice in case of voluntary strike off [CA 2014 s 732]
    • Section 733 – Striking off (involuntary and voluntary cases) and dissolution [CA 2014 s 733]
    • Section 734 – Effect of removal and dissolution [CA 2014 s 734]
    • Section 735 – Power of Authority to obtain information [CA 2014 s 735]
  • β–Έ Chapter 2 – Restoration of company to register (ss 736-744)
    • Section 736 – Application of Chapter [CA 2014 s 736]
    • Section 737 – Restoration on application to Registrar [CA 2014 s 737]
    • Section 738 – Restoration on application to court [CA 2014 s 738]
    • Section 739 – Requirements for application to court under section 738 [CA 2014 s 739]
    • Section 740 – Terms of court order on application under section 738 [CA 2014 s 740]
    • Section 741 – Court order for restoration on application of Registrar [CA 2014 s 741]
    • Section 742 – Supplementary court orders [CA 2014 s 742]
    • Section 743 – Meaning of court [CA 2014 s 743]
    • Section 744 – Transitional provision for companies struck off register before commencement of this Chapter [CA 2014 s 744]
  • β–Έ Chapter 3 – Miscellaneous (ss 745)
    • Section 745 – Disclosure of information by Revenue Commissioners to Registrar [CA 2014 s 745]
β–Έ Part 13 – Investigations (ss 746-796)
  • β–Έ Chapter 1 – Preliminary (ss 746)
    • Section 746 – Interpretation (Part 13) [CA 2014 s 746]
  • β–Έ Chapter 2 – Investigations by court appointed inspectors (ss 747-762)
    • Section 747 – Investigation of company's affairs by court appointed inspectors on application of company etc. [CA 2014 s 747]
    • Section 748 – Investigation of company's affairs by court appointed inspectors on application of Director [CA 2014 s 748]
    • Section 749 – Court may give directions in relation to investigation [CA 2014 s 749]
    • Section 750 – Power of inspector to expand investigation into affairs of related bodies corporate [CA 2014 s 750]
    • Section 751 – Order for inspection of books or documents of company in liquidation [CA 2014 s 751]
    • Section 752 – Expanded meaning of β€œofficer” and β€œagent” for purposes of sections 753 to 757 [CA 2014 s 752]
    • Section 753 – Duty of company officer or agent to produce books or documents and give assistance [CA 2014 s 753]
    • Section 754 – Inspector may require other persons to produce books or documents and give assistance [CA 2014 s 754]
    • Section 755 – Supplementary power to compel production of books or documents in relation to certain banking transactions [CA 2014 s 755]
    • Section 756 – Power of inspector to examine officers, agents and others [CA 2014 s 756]
    • Section 757 – Court may make order in relation to default in production of books or documents, etc. [CA 2014 s 757]
    • Section 758 – Report of inspectors appointed under section 747(1) or 748 (1) [CA 2014 s 758]
    • Section 759 – Distribution of inspectors' report [CA 2014 s 759]
    • Section 760 – Court may make order after considering inspectors' report [CA 2014 s 760]
    • Section 761 – Director may present petition for winding up following consideration of report [CA 2014 s 761]
    • Section 762 – Expenses of investigation by court appointed inspector [CA 2014 s 762]
  • β–Έ Chapter 3 – Investigations initiated by Director (ss 763-777)
    • Section 763 – Investigation of share dealing by inspector appointed by Director [CA 2014 s 763]
    • Section 764 – Investigation of company ownership by inspector appointed by Director [CA 2014 s 764]
    • Section 765 – Application of certain provisions to investigation of company ownership [CA 2014 s 765]
    • Section 766 – Expenses of investigation of company ownership [CA 2014 s 766]
    • Section 767 – Director's power to require information as to persons interested in shares or debentures [CA 2014 s 767]
    • Section 768 – Director may impose restrictions on shares [CA 2014 s 768]
    • Section 769 – Director may lift restrictions imposed on shares under section 768 [CA 2014 s 769]
    • Section 770 – Director shall give notice of direction [CA 2014 s 770]
    • Section 771 – Court may lift restrictions imposed on shares under section 768 [CA 2014 s 771]
    • Section 772 – Court may order sale of shares [CA 2014 s 772]
    • Section 773 – Costs of applicant for order for sale of shares [CA 2014 s 773]
    • Section 774 – Proceeds of sale following court ordered sale of shares [CA 2014 s 774]
    • Section 775 – Continuance of certain restrictions [CA 2014 s 775]
    • Section 776 – Offences in relation to shares that are subject to restrictions [CA 2014 s 776]
    • Section 777 – Application of sections 768 to 776 to debentures [CA 2014 s 777]
  • β–Έ Chapter 4 – Miscellaneous provisions (ss 778-796)
    • Section 778 – Power of Director to require company to produce books or documents [CA 2014 s 778]
    • Section 779 – When Director may exercise power to require company to produce books or documents [CA 2014 s 779]
    • Section 780 – Power of Director to require third party to produce books or documents [CA 2014 s 780]
    • Section 781 – Saving in relation to section 780, etc. and corresponding amendments effected to Act of 1990 by Companies (Amendment) Act 2009 [CA 2014 s 781]
    • Section 782 – Restriction on power of Director to require third party to produce certain books or documents [CA 2014 s 782]
    • Section 783 – Court may order third party to comply with requirement to produce books or documents [CA 2014 s 783]
    • Section 784 – Powers ancillary to power to require production of books or documents [CA 2014 s 784]
    • Section 785 – Offences in relation to requirement to produce books or documents [CA 2014 s 785]
    • Section 786 – Expenses relating to examination of books or documents [CA 2014 s 786]
    • Section 787 – Entry and search of premises [CA 2014 s 787]
    • Section 788 – Supplemental provisions in relation to section 787(3) to (5) [CA 2014 s 788]
    • Section 789 – Offences in relation to entry and search of premises and provisions catering for certain contingencies concerning designated officers [CA 2014 s 789]
    • Section 790 – Restriction on disclosure of information, books or documents [CA 2014 s 790]
    • Section 791 – Information, books or documents may be disclosed for certain purposes [CA 2014 s 791]
    • Section 792 – Information, books or documents may be disclosed to competent authority [CA 2014 s 792]
    • Section 793 – Offence of falsifying, concealing, destroying or otherwise disposing of document or record [CA 2014 s 793]
    • Section 793A – Offence of obstructing, interfering with or impeding officer of Authority [CA 2014 s 793A]
    • Section 794 – Production and inspection of books or documents when offence suspected [CA 2014 s 794]
    • Section 795 – Saving for privileged information [CA 2014 s 795]
    • Section 796 – Assistance to company law authority [CA 2014 s 796]
β–Έ Part 14 – Compliance and enforcement (ss 797-886)
  • β–Έ Chapter 1 – Compliance and protective orders (ss 797-798)
    • Section 797 – Court may order compliance by company or officer [CA 2014 s 797]
    • Section 798 – Court may restrain directors and others from removing assets [CA 2014 s 798]
  • β–Έ Chapter 2 – Disclosure orders (ss 799-817)
    • Section 799 – Interpretation (Chapter 2) [CA 2014 s 799]
    • Section 800 – Court may make disclosure order [CA 2014 s 800]
    • Section 801 – Types of disclosure order [CA 2014 s 801]
    • Section 802 – Procedure on application for disclosure order [CA 2014 s 802]
    • Section 803 – Scope of disclosure order [CA 2014 s 803]
    • Section 804 – Interests in shares and debentures for purposes of section 803: general [CA 2014 s 804]
    • Section 805 – Family and corporate interests [CA 2014 s 805]
    • Section 806 – Share acquisition agreements β€” attribution of interests held by other parties [CA 2014 s 806]
    • Section 807 – Particulars of interests referred to in section 806 to be given in compliance with disclosure order [CA 2014 s 807]
    • Section 808 – β€œShare acquisition agreement” β€” meaning [CA 2014 s 808]
    • Section 809 – Supplemental power of court in relation to a share acquisition agreement [CA 2014 s 809]
    • Section 810 – Court may grant exemption from requirements of disclosure order [CA 2014 s 810]
    • Section 811 – Other powers of court in relation to disclosure orders [CA 2014 s 811]
    • Section 812 – Notice of disclosure order [CA 2014 s 812]
    • Section 813 – Information disclosed under order [CA 2014 s 813]
    • Section 814 – Court may impose restrictions on publication of information provided [CA 2014 s 814]
    • Section 815 – Right or interest in shares or debentures unenforceable by person in default [CA 2014 s 815]
    • Section 816 – Court may grant relief from restriction on enforceability of right or interest in shares or debentures [CA 2014 s 816]
    • Section 817 – Dealing by agent in shares or debentures subject to disclosure order [CA 2014 s 817]
  • β–Έ Chapter 3 – Restrictions on directors of insolvent companies (ss 818-836)
    • Section 818 – Interpretation and application (Chapter 3) [CA 2014 s 818]
    • Section 819 – Declaration by court restricting director of insolvent company in being appointed or acting as director etc. [CA 2014 s 819]
    • Section 820 – Application for declaration of restriction [CA 2014 s 820]
    • Section 821 – Liquidator shall inform court of jeopardy to other company or its creditors [CA 2014 s 821]
    • Section 822 – Court may grant restricted person relief from restrictions [CA 2014 s 822]
    • Section 823 – Register of restricted persons [CA 2014 s 823]
    • Section 824 – Application of this Chapter to receivers [CA 2014 s 824]
    • Section 825 – Restricted person shall give notice to company before accepting appointment or acting as director or secretary [CA 2014 s 825]
    • Section 826 – β€œCompany that has a restricted person” β€” meaning of that expression in sections 827 to 834 [CA 2014 s 826]
    • Section 827 – Disapplication of certain provisions to company having a restricted person [CA 2014 s 827]
    • Section 828 – Company having a restricted person may not acquire certain non-cash assets from subscribers, etc. unless particular conditions satisfied [CA 2014 s 828]
    • Section 829 – Supplemental provisions in relation to section 828 [CA 2014 s 829]
    • Section 830 – Relief from liability under section 828 [CA 2014 s 830]
    • Section 831 – Offence for contravention of section 828 [CA 2014 s 831]
    • Section 832 – Allotment of share not fully paid up by company that has a restricted person [CA 2014 s 832]
    • Section 833 – Allotment of share not fully paid for in cash by company that has a restricted person [CA 2014 s 833]
    • Section 834 – Relief for company in respect of prohibited transaction [CA 2014 s 834]
    • Section 835 – Power to vary amounts specified in section 819 (3) [CA 2014 s 835]
    • Section 836 – Personal liability for debts of company subject to restriction [CA 2014 s 836]
  • β–Έ Chapter 4 – Disqualification generally (ss 837-848)
    • Section 837 – Interpretation generally (Chapter 4) [CA 2014 s 837]
    • Section 838 – Meaning of β€œdisqualified” and β€œdisqualification order” [CA 2014 s 838]
    • Section 839 – Automatic disqualification on conviction of certain indictable offences [CA 2014 s 839]
    • Section 840 – Default under section 149(8) concerning fact of director's becoming disqualified under law of another state [CA 2014 s 840]
    • Section 841 – Default under section 23 or 150(2) by director disqualified under law of another state [CA 2014 s 841]
    • Section 842 – Court may make disqualification order [CA 2014 s 842]
    • Section 843 – Provisions relating to particular grounds for disqualification [CA 2014 s 843]
    • Section 844 – Persons who may apply for disqualification order under section 842 [CA 2014 s 844]
    • Section 845 – Miscellaneous provisions relating to disqualification by court order [CA 2014 s 845]
    • Section 846 – Costs and expenses of application [CA 2014 s 846]
    • Section 847 – Court may grant relief to person subject to disqualification order [CA 2014 s 847]
    • Section 848 – Disqualification of restricted person following subsequent winding up [CA 2014 s 848]
  • β–Έ Chapter 5 – Disqualification and restriction undertakings (ss 849-854)
    • Section 849 – Definitions (Chapter 5) [CA 2014 s 849]
    • Section 850 – Disqualification undertaking β€” initiation of procedure that provides person opportunity to submit to disqualification [CA 2014 s 850]
    • Section 851 – Effect of delivery of notice under section 850, giving of disqualification undertaking on foot thereof and related matters [CA 2014 s 851]
    • Section 852 – Restriction undertaking β€” initiation of procedure that provides person opportunity to submit to restriction [CA 2014 s 852]
    • Section 853 – Effect of delivery of notice under section 852, giving of restriction undertaking on foot thereof and related matters [CA 2014 s 853]
    • Section 854 – Regulations for the purposes of sections 850 to 853 [CA 2014 s 854]
  • β–Έ Chapter 6 – Enforcement in relation to disqualification and restriction (ss 855-864)
    • Section 855 – Offence of contravening disqualification order or restriction [CA 2014 s 855]
    • Section 856 – Offence of acting under directions of person where directions given in contravention of this Part [CA 2014 s 856]
    • Section 857 – Period of disqualification following conviction of offence under this Chapter [CA 2014 s 857]
    • Section 858 – Company may recover consideration [CA 2014 s 858]
    • Section 859 – Person acting while disqualified or restricted liable for debts of company [CA 2014 s 859]
    • Section 860 – Person acting under directions of disqualified person liable for debts of company [CA 2014 s 860]
    • Section 861 – Relief from liability under section 858, 859 or 860 [CA 2014 s 861]
    • Section 862 – Court may require director to give certain information [CA 2014 s 862]
    • Section 863 – Information to be supplied to Registrar [CA 2014 s 863]
    • Section 864 – Register of disqualified persons [CA 2014 s 864]
  • β–Έ Chapter 7 – Provisions relating to offences generally (ss 865-874)
    • Section 865 – Summary prosecutions [CA 2014 s 865]
    • Section 866 – District court district within which summary proceedings may be brought [CA 2014 s 866]
    • Section 867 – Period within which summary proceedings may be commenced [CA 2014 s 867]
    • Section 868 – Prosecution of companies on indictment [CA 2014 s 868]
    • Section 869 – Offences by body committed with consent of its officer [CA 2014 s 869]
    • Section 870 – Further offence, where contravention continued after conviction for an offence, and penalties for such offence [CA 2014 s 870]
    • Section 871 – Categories 1 to 4 offences β€” penalties [CA 2014 s 871]
    • Section 872 – Court may order that convicted person remedy breach [CA 2014 s 872]
    • Section 873 – Notice by Director to remedy default [CA 2014 s 873]
    • Section 874 – Special provisions applying where default in delivery of documents to Registrar [CA 2014 s 874]
  • β–Έ Chapter 8 – Provision for enforcement of section 27(1) and additional general offences (ss 875-878)
    • Section 875 – Civil enforcement of prohibition on trading under misleading name [CA 2014 s 875]
    • Section 876 – Offence of providing false information [CA 2014 s 876]
    • Section 877 – Offence of destruction, mutilation or falsification of book or document [CA 2014 s 877]
    • Section 878 – Offence of fraudulently parting with, altering or making omission in book or document [CA 2014 s 878]
  • β–Έ Chapter 9 – Evidential matters (ss 879-886)
    • Section 879 – Proof of certificate as to overseas incorporation [CA 2014 s 879]
    • Section 880 – Proof of incorporation under overseas legislation [CA 2014 s 880]
    • Section 881 – Admissibility in evidence of certain matters [CA 2014 s 881]
    • Section 882 – Provision of information to juries [CA 2014 s 882]
    • Section 883 – Certificate evidence [CA 2014 s 883]
    • Section 884 – Documentary evidence [CA 2014 s 884]
    • Section 885 – Saving for privileged communications in context of requirements under section 724 [CA 2014 s 885]
    • Section 886 – Statutory declaration made in foreign place [CA 2014 s 886]
β–Έ Part 15 – Functions of registrar and of regulatory and advisory bodies (ss 887-962)
  • β–Έ Chapter 1 – Registrar of Companies (ss 887-899A)
    • Section 887 – Registration office, β€œregister”, officers and CRO Gazette [CA 2014 s 887]
    • Section 888 – Authentication of documents other than by signing or sealing them [CA 2014 s 888]
    • Section 888A – Cases in which director must supply certain data [CA 2014 s 888A]
    • Section 888B – Information on composition of board of directors by reference to gender [CA 2014 s 888B]
    • Section 889 – Fees [CA 2014 s 889]
    • Section 890 – Annual report by Registrar [CA 2014 s 890]
    • Section 890A – Collection of certain data by Registrar [CA 2014 s 890A]
    • Section 891 – Inspection and production of documents kept by Registrar [CA 2014 s 891]
    • Section 892 – Admissibility of certified copy or extract [CA 2014 s 892]
    • Section 893 – Certificate by Registrar admissible as evidence of facts stated [CA 2014 s 893]
    • Section 894 – Disposal of documents filed with Registrar [CA 2014 s 894]
    • Section 895 – Registrar may apply system of information classification [CA 2014 s 895]
    • Section 896 – Delivery to Registrar of documents in legible form [CA 2014 s 896]
    • Section 897 – Delivery of documents in electronic form may be made mandatory [CA 2014 s 897]
    • Section 898 – Registrar's notice that document does not comply [CA 2014 s 898]
    • Section 899 – Supplementary and clarificatory provisions for section 898 [CA 2014 s 899]
    • Section 899A – Function imposed on Registrar under section 930D [CA 2014 s 899A]
  • β–Έ Chapter 2 – Irish Auditing and Accounting Supervisory Authority (ss 900-944)
    • Section 900 – Interpretation (Chapter 2) [CA 2014 s 900]
    • Section 901 – Continuance of designation of Irish Auditing and Accounting Supervisory Authority and other transitional matters [CA 2014 s 901]
    • Section 902 – Membership of Supervisory Authority [CA 2014 s 902]
    • Section 903 – Amendment to memorandum or articles [CA 2014 s 903]
    • Section 904 – Objects of Supervisory Authority [CA 2014 s 904]
    • Section 905 – Functions of Supervisory Authority [CA 2014 s 905]
    • Section 906 – General powers [CA 2014 s 906]
    • Section 907 – Board of directors [CA 2014 s 907]
    • Section 908 – Supplementary provisions in relation to board of directors [CA 2014 s 908]
    • Section 909 – Chief executive officer (including provision of transitional nature) [CA 2014 s 909]
    • Section 910 – Work programme [CA 2014 s 910]
    • Section 911 – Annual programme of expenditure [CA 2014 s 911]
    • Section 912 – Specification in annual programme of expenditure of amounts for reserve fund [CA 2014 s 912]
    • Section 913 – Review of work programme [CA 2014 s 913]
    • Section 914 – Funding [CA 2014 s 914]
    • Section 915 – Application of money received by Supervisory Authority [CA 2014 s 915]
    • Section 916 – Supervisory Authority may levy prescribed accountancy bodies [CA 2014 s 916]
    • Section 917 – Supervisory Authority may levy certain companies and other undertakings [CA 2014 s 917]
    • Section 918 – Funding in respect of functions of Supervisory Authority under certain regulations [CA 2014 s 918]
    • Section 919 – Reserve fund [CA 2014 s 919]
    • Section 920 – Borrowing [CA 2014 s 920]
    • Section 921 – Excess revenue [CA 2014 s 921]
    • Section 922 – Employees (including provision of a transitional nature) [CA 2014 s 922]
    • Section 923 – Director's obligations when material interest in arrangement, contract or agreement with Supervisory Authority arises [CA 2014 s 923]
    • Section 924 – Effect of breach of director's obligations in relation to material interest [CA 2014 s 924]
    • Section 925 – Employee's duty of disclosure [CA 2014 s 925]
    • Section 926 – Superannuation scheme [CA 2014 s 926]
    • Section 927 – Accounts and audit [CA 2014 s 927]
    • Section 928 – Annual report [CA 2014 s 928]
    • Section 929 – Accountability to DΓ‘il Γ‰ireann [CA 2014 s 929]
    • Section 930 – Recognition of body of accountants [CA 2014 s 930]
    • Section 930A – Designation of competent authority [CA 2014 s 930A]
    • Section 930B – Annual audit programme and activity report [CA 2014 s 930B]
    • Section 930C – Operation of certain provisions with regard to particular recognised accountancy bodies [CA 2014 s 930C]
    • Section 930D – Conflicts of interest to be avoided [CA 2014 s 930D]
    • Section 931 – Provisions in relation to recognition by Supervisory Authority under section 930 [CA 2014 s 931]
    • Section 931A – Investigation by disciplinary committees of prescribed accountancy bodies [CA 2014 s 931A]
    • Section 931B – Provisions that apply when recognised accountancy body is not able to perform Part 27 function [CA 2014 s 931B]
    • Section 932 – Consultation by Supervisory Authority regarding standards and qualifications [CA 2014 s 932]
    • Section 933 – Intervention in disciplinary process of prescribed accountancy bodies [CA 2014 s 933]
    • Section 933A – Resolution of suspected non-compliance by agreement - relevant body [CA 2014 s 933A]
    • Section 934 – Investigation of possible breaches of standards of prescribed accountancy bodies [CA 2014 s 934]
    • Section 934A – Supplemental provisions to section 934 - certain specified persons [CA 2014 s 934A]
    • Section 934AA – Interim direction required to protect public [CA 2014 s 934AA]
    • Section 934B – Immediate action required to protect public [CA 2014 s 934B]
    • Section 934C – Sanctions which Supervisory Authority may impose on statutory auditor for relevant contravention [CA 2014 s 934C]
    • Section 934D – Relevant circumstances to be considered in imposing relevant sanctions on specified person [CA 2014 s 934D]
    • Section 934E – Resolution of suspected relevant contravention by agreement - specified person [CA 2014 s 934E]
    • Section 934F – Publication of relevant sanction imposed on specified person, etc. [CA 2014 s 934F]
    • Section 934G – Limitations on imposing monetary sanctions on specified person [CA s 934G]
    • Section 934H – Specified person not to be liable to be penalised twice for same relevant contravention [CA 2014 s 934H]
    • Section 934I – Reporting of relevant contraventions [CA 2014 s 934I]
    • Section 935 – Supplemental provisions in relation to section 934 (including as concerns its relationship to provisions of 2010 Audits Regulations) [CA 2014 s 935]
    • Section 935A – Interpretation of sections 935A to 935D and 941A [CA 2014 s 935A]
    • Section 935B – Investigation of possible relevant contraventions [CA 2014 s 935B]
    • Section 935C – Sanctions which Supervisory Authority or Director of Corporate Enforcement may impose [CA 2014 s 935C]
    • Section 935D – Publication of relevant sanction imposed, etc [CA 2014 s 935D]
    • Section 936 – Review of members of recognised accountancy bodies [CA 2014 s 936]
    • Section 936A – Supplemental provisions in relation to section 934 - relevant directors [CA 2014 s 936A]
    • Section 936B – Communication with the CEAOB [CA 2014 s 936B]
    • Section 937 – Delegation of Supervisory Authority's functions [CA 2014 s 937]
    • Section 938 – Hearings, privileges and procedural rules [CA 2014 s 938]
    • Section 939 – Supervisory Authority's seal and instruments [CA 2014 s 939]
    • Section 940 – Confidentiality of information [CA 2014 s 940]
    • Section 941 – Appeals to and orders of the court, including orders confirming decisions of Supervisory Authority [CA 2014 s 941]
    • Section 941A – Application to court to confirm decision to impose relevant sanction [CA 2014 s 941A]
    • Section 942 – Liability of Supervisory Authority for acts, omissions, etc. [CA 2014 s 942]
    • Section 942A – Liability of prescribed body for acts, omissions etc. [CA 2014 s 942A]
    • Section 943 – Minister's power to make regulations for purposes of Chapter, etc. [CA 2014 s 943]
    • Section 944 – Prior approval by Houses of Oireachtas required for certain regulations [CA 2014 s 944]
  • β–Έ Chapter 3 – Director of Corporate Enforcement (ss 945-957I)
    • Section 945 – Director of Corporate Enforcement [CA 2014 s 945]
    • Section 946 – Terms and conditions of appointment [CA 2014 s 946]
    • Section 947 – Removal, cessation or disqualification of Director [CA 2014 s 947]
    • Section 948 – Acting Director of Corporate Enforcement [CA 2014 s 948]
    • Section 949 – Functions of Director [CA 2014 s 949]
    • Section 950 – Superannuation [CA 2014 s 950]
    • Section 951 – Secondment to Director's office of member of Garda SΓ­ochΓ‘na [CA 2014 s 951]
    • Section 952 – Delegation by Director [CA 2014 s 952]
    • Section 953 – Liability of Director or officer for acts and omissions [CA 2014 s 953]
    • Section 954 – Director's annual report [CA 2014 s 954]
    • Section 955 – Director shall report as required [CA 2014 s 955]
    • Section 956 – Confidentiality of information [CA 2014 s 956]
    • Section 957 – Disclosure of information to Director [CA 2014 s 957]
    • Section 957A – Restriction of application of certain articles of Data Protection Regulation [CA 2014 s 957A]
    • Section 957AA – Definitions ( sections 957A to 957I ) [CA 2014 s 957AA]
    • Section 957B – Provisions applicable where Director receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director
    • Section 957C – Sanctions which Director may impose on relevant director for certain conduct [CA 2014 s 957C]
    • Section 957D – Relevant circumstances to be considered in imposing relevant sanctions on relevant director [CA 2014 s 957D]
    • Section 957E – Resolution of suspected certain conduct by agreement - relevant director [CA 2014 s 957E]
    • Section 957F – Publication of relevant sanction imposed on relevant director [CA 2014 s 957F]
    • Section 957G – Limitations on imposing monetary sanctions on relevant director [CA 2014 s 957G]
    • Section 957H – Relevant director not to be liable to be penalised twice for same conduct [CA 2014 s 957H]
    • Section 957I – Appeals to and orders of court, including orders confirming decisions of Director [CA 2014 s 957I]
  • β–Έ Chapter 3A – Corporate Enforcement Authority (ss 944A-944AH)
    • Section 944A – Definitions (Chapter 3A) [CA 2014 s 944A]
    • Section 944B – Establishment day [CA 2014 s 944B]
    • Section 944C – Establishment of Corporate Enforcement Authority [CA 2014 s 944C]
    • Section 944D – Functions of Authority [CA 2014 s 944D]
    • Section 944E – Transfer of functions of Director to Authority [CA 2014 s 944E]
    • Section 944F – Membership of Authority [CA 2014 s 944F]
    • Section 944G – Appointment of chairperson of Authority [CA 2014 s 944G]
    • Section 944H – Resignation, removal, disqualification of Member [CA 2014 s 944H]
    • Section 944I – Acting Member [CA 2014 s 944I]
    • Section 944J – Assignment and transfer of staff to Authority [CA 2014 s 944J]
    • Section 944K – Staff of Authority, etc. [CA 2014 s 944K]
    • Section 944L – Superannuation of Members [CA 2014 s 944L]
    • Section 944M – Secondment to Authority of member of Garda SΓ­ochΓ‘na [CA 2014 s 944M]
    • Section 944N – Accountability of Authority to Committee of Public Accounts [CA 2014 s 944N]
    • Section 944O – Accountability of Member to certain Oireachtas Committees [CA 2014 s 944O]
    • Section 944P – Confidentiality of information [CA 2014 s 944P]
    • Section 944Q – Disclosure of information to Authority [CA 2014 s 944Q]
    • Section 944R – Restriction of application of certain articles of Data Protection Regulation [CA 2014 s 944R]
    • Section 944S – Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by office of Director [CA 2014 s 944S]
    • Section 944T – Annual report [CA 2014 s 944T]
    • Section 944U – Strategy statement and work programme [CA 2014 s 944U]
    • Section 944V – Grants to Authority [CA 2014 s 944V]
    • Section 944W – Liability of Authority for acts or omissions [CA 2014 s 944W]
    • Section 944X – Accounts of Authority [CA 2014 s 944X]
    • Section 944Y – Final annual report of Director [CA 2014 s 944Y]
  • β–Έ Chapter 3B – Investigation of director or former director of public-interest entity to find whether such director has engaged in certain prohibited conduct, etc. (ss 944Z-944AH)
    • Section 944Z – Definitions (sections 944Z to 944AH) [CA 2014 s 944Z]
    • Section 944AA – Provisions applicable where Authority receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director [CA 2014 s 944AA]
    • Section 944AB – Sanctions which Authority may impose on relevant director for certain conduct [CA 2014 s 944AB]
    • Section 944AC – Relevant circumstances to be considered in imposing relevant sanctions on relevant director [CA 2014 s 944AC]
    • Section 944AD – Resolution of suspected certain conduct by agreement - relevant director [CA 2014 s 944AD]
    • Section 944AE – Publication of relevant sanction imposed on relevant director [CA 2014 s 944AE]
    • Section 944AF – Limitations on imposing monetary sanctions on relevant director [CA 2014 s 944AF]
    • Section 944AG – Relevant director not to be liable to be penalised twice for same conduct [CA 2014 s 944AG]
    • Section 944AH – Appeals to and orders of court, including orders confirming decisions of Authority [CA 2014 s 944AH]
  • β–Έ Chapter 4 – Company Law Review Group (ss 958-962)
    • Section 958 – Company Law Review Group [CA 2014 s 958]
    • Section 959 – Functions of Review Group [CA 2014 s 959]
    • Section 960 – Membership of Review Group [CA 2014 s 960]
    • Section 961 – Meetings and business of Review Group [CA 2014 s 961]
    • Section 962 – Annual report and provision of information to Minister [CA 2014 s 962]
β–Έ Part 16 – Designated activity companies (ss 963-999)
  • β–Έ Chapter 1 – Preliminary and definitions (ss 963-964)
    • Section 963 – Definitions (Part 16) [CA 2014 s 963]
    • Section 964 – Application of Parts 1 to 14 to DACs [CA 2014 s 964]
  • β–Έ Chapter 2 – Incorporation and consequential matters (ss 965-978)
    • Section 965 – Way of forming a DAC and the 2 types of DAC [CA 2014 s 965]
    • Section 966 – DAC to carry on activity in the State [CA 2014 s 966]
    • Section 967 – The form of a DAC's constitution [CA 2014 s 967]
    • Section 968 – Supplemental provisions in relation to constitution [CA 2014 s 968]
    • Section 969 – Provisions as to names of DACs [CA 2014 s 969]
    • Section 970 – Trading under a misleading name [CA 2014 s 970]
    • Section 971 – Power to dispense with β€œdesignated activity company” or Irish equivalent in name of charitable and other companies [CA 2014 s 971]
    • Section 972 – Capacity of a DAC [CA 2014 s 972]
    • Section 973 – Capacity not limited by a DAC's constitution [CA 2014 s 973]
    • Section 974 – Alteration of objects clause by special resolution [CA 2014 s 974]
    • Section 975 – Supplemental provisions in relation to section 974 [CA 2014 s 975]
    • Section 976 – Restriction of section 32(1) in relation to a DAC limited by guarantee [CA 2014 s 976]
    • Section 977 – Alteration of articles by special resolution [CA 2014 s 977]
    • Section 978 – Power to alter provisions in memorandum which could have been contained in articles [CA 2014 s 978]
  • β–Έ Chapter 3 – Share capital (ss 979-984)
    • Section 979 – Status of existing guarantee company, having a share capital [CA 2014 s 979]
    • Section 980 – Transitional provision β€” use of β€œlimited” or β€œteoranta” by existing guarantee company, having a share capital [CA 2014 s 980]
    • Section 981 – Limitation on offers by DACs of securities to the public [CA 2014 s 981]
    • Section 982 – Variation of rights attached to special classes of shares [CA 2014 s 982]
    • Section 983 – Application of section 114 in relation to DACs [CA 2014 s 983]
    • Section 984 – Uncertificated transfer of securities [CA 2014 s 984]
  • β–Έ Chapter 3A – Dematerialisation of applicable securities (ss 984A-984G)
    • Section 984A – Interpretation [CA 2014 s 984A]
    • Section 984B – Application of Chapter [CA 2014 s 984B]
    • Section 984C – Abolition of certificates in respect of applicable securities [CA 2014 s 984C]
    • Section 984D – Transfer of applicable securities of DAC [CA 2014 s 984D]
    • Section 984E – Disapplication of certain provisions to applicable securities [CA 2014 s 984E]
    • Section 984F – Disapplication of requirement for certificate in respect of applicable securities [CA 2014 s 984F]
    • Section 984G – Representation of applicable securities [CA 2014 s 984G]
  • β–Έ Chapter 4 – Corporate governance (ss 985-990)
    • Section 985 – Directors [CA 2014 s 985]
    • Section 986 – Limitation on number of directorships [CA 2014 s 986]
    • Section 987 – Membership of DAC limited by guarantee confined to shareholders [CA 2014 s 987]
    • Section 988 – DAC, with 2 or more members, may not dispense with holding a.g.m. [CA 2014 s 988]
    • Section 989 – Application of section 193 in relation to a DAC [CA 2014 s 989]
    • Section 990 – Application of section 194 in relation to a DAC [CA 2014 s 990]
  • β–Έ Chapter 5 – Financial statements, annual return and audit (ss 991-996)
    • Section 991 – Non-application of Part 6 to DACs that are credit institutions or insurance undertakings [CA 2014 s 991]
    • Section 992 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to DACs [CA 2014 s 992]
    • Section 993 – Modification of definition of β€œIAS Regulation” in the Case of DACs [CA 2014 s 993]
    • Section 994 – Application of sections 297, 350 and 362 to a DAC [CA 2014 s 994]
    • Section 995 – Disclosures by DAC that is a credit institution [CA 2014 s 995]
    • Section 996 – Exemption from filing with Registrar financial statements, etc. [CA 2014 s 996]
  • β–Έ Chapter 6 – Liability of contributories in winding up (ss 997)
    • Section 997 – Liability as contributories of past and present members and provision concerning winding up after certain re-registration [CA 2014 s 997]
  • β–Έ Chapter 7 – Examinerships (ss 998)
    • Section 998 – Petitions for examinerships [CA 2014 s 998]
  • β–Έ Chapter 7A – Winding up (ss 998A)
    • Section 998A – Application of Chapter 7 of Part 11 to DACs [CA 2014 s 998A]
  • β–Έ Chapter 8 – Public offers of securities, prevention of market abuse, etc. (ss 999)
    • Section 999 – Application of Chapters 1, 2 and 4 of Part 23 to DACs [CA 2014 s 999]
β–Έ Part 17 – Public limited companies (ss 1000-1171)
  • β–Έ Chapter 1 – Preliminary and definitions (ss 1000-1003)
    • Section 1000 – Interpretation (Part 17) [CA 2014 s 1000]
    • Section 1001 – Investment company to be a PLC but non-application of this Part to that company type [CA 2014 s 1001]
    • Section 1002 – Application of Parts 1 to 14 to PLCs [CA 2014 s 1002]
    • Section 1003 – Societas Europaea to be regarded as PLC [CA 2014 s 1003]
  • β–Έ Chapter 2 – Incorporation and consequential matters (ss 1004-1018)
    • Section 1004 – Way of forming a PLC [CA 2014 s 1004]
    • Section 1005 – PLC to carry on activity in the State [CA 2014 s 1005]
    • Section 1006 – The form of a PLC's constitution [CA 2014 s 1006]
    • Section 1007 – Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles [CA 2014 s 1007]
    • Section 1008 – Provisions as to names of PLCs [CA 2014 s 1008]
    • Section 1009 – Trading under a misleading name [CA 2014 s 1009]
    • Section 1010 – Restriction on commencement of business by a PLC [CA 2014 s 1010]
    • Section 1011 – Capacity of a PLC [CA 2014 s 1011]
    • Section 1012 – Capacity not limited by a PLC's constitution [CA 2014 s 1012]
    • Section 1013 – Alteration of objects clause by special resolution [CA 2014 s 1013]
    • Section 1014 – Supplemental provisions in relation to section 1013 [CA 2014 s 1014]
    • Section 1015 – Alteration of articles by special resolution [CA 2014 s 1015]
    • Section 1016 – Power to alter provisions in memorandum which could have been contained in articles [CA 2014 s 1016]
    • Section 1017 – Official seal for sealing securities [CA 2014 s 1017]
    • Section 1018 – Status of existing PLC [CA 2014 s 1018]
  • β–Έ Chapter 3 – Share capital (ss 1019-1045)
    • Section 1019 – Provisions as to shares transferable by delivery (general prohibition and provision for certain letters of allotment) [CA 2014 s 1019]
    • Section 1020 – Capacity to make public offers of securities [CA 2014 s 1020]
    • Section 1021 – Allotment of shares and other securities [CA 2014 s 1021]
    • Section 1022 – Pre-emption rights [CA 2014 s 1022]
    • Section 1023 – Interpretation and supplemental provisions in relation to section 1022 [CA 2014 s 1023]
    • Section 1024 – Status of authority to allot shares conferred prior to company's re-registration as a PLC [CA 2014 s 1024]
    • Section 1025 – Subscription of share capital [CA 2014 s 1025]
    • Section 1026 – Payment for allotted shares [CA 2014 s 1026]
    • Section 1027 – Payment of non-cash consideration [CA 2014 s 1027]
    • Section 1028 – Expert's report on non-cash consideration before allotment of shares [CA 2014 s 1028]
    • Section 1029 – Supplemental provisions in relation to section 1028 [CA 2014 s 1029]
    • Section 1030 – Expert's report: supplemental provisions in relation to section 1028 [CA 2014 s 1030]
    • Section 1031 – Dispensation from section 1028 β€” certain securities or money-market instruments constituting consideration for allotment [CA 2014 s 1031]
    • Section 1032 – Dispensation from section 1028 β€” consideration for allotment other than securities and money-market instruments referred to in section 1031 [CA 2014 s 1032]
    • Section 1033 – Dispensation from section 1028: cases in which consideration for allotment falls into both section 1031 and section 1032 [CA 2014 s 1033]
    • Section 1034 – Expert's report on non-cash assets acquired from subscribers, etc. [CA 2014 s 1034]
    • Section 1035 – Supplemental provisions in relation to section 1034 [CA 2014 s 1035]
    • Section 1036 – Relief [CA 2014 s 1036]
    • Section 1037 – Special provisions as to issue of shares to subscribers [CA 2014 s 1037]
    • Section 1038 – Enforceability of undertakings made in contravention of certain provisions of Chapter [CA 2014 s 1038]
    • Section 1039 – Adaptation of section 102(1) and (2) in relation to a PLC [CA 2014 s 1039]
    • Section 1040 – Treatment of own shares held by or on behalf of a PLC [CA 2014 s 1040]
    • Section 1041 – Supplemental provisions in relation to section 1040 (including definition of β€œrelevant period”) [CA 2014 s 1041]
    • Section 1042 – Charges taken by PLC on own shares [CA 2014 s 1042]
    • Section 1043 – Application of certain provisions of section 82(6) in relation to PLCs [CA 2014 s 1043]
    • Section 1044 – Variation of rights attached to special classes of shares [CA 2014 s 1044]
    • Section 1045 – Restriction on transfer of shares [CA 2014 s 1045]
  • β–Έ Chapter 4 – Interests in shares: disclosure of individual and group acquisitions (ss 1046-1070)
    • Section 1046 – Purpose of Chapter [CA 2014 s 1046]
    • Section 1047 – Interpretation and supplemental (Chapter 4) [CA 2014 s 1047]
    • Section 1048 – Duty of disclosure β€” first class of case in which duty arises [CA 2014 s 1048]
    • Section 1049 – Notifiable interest [CA 2014 s 1049]
    • Section 1050 – Duty of disclosure β€” second class of case in which duty arises [CA 2014 s 1050]
    • Section 1051 – β€œPercentage level” in relation to notifiable interests [CA 2014 s 1051]
    • Section 1052 – The notifiable percentage [CA 2014 s 1052]
    • Section 1053 – Particulars to be contained in notification [CA 2014 s 1053]
    • Section 1054 – Notification of family and corporate interests [CA 2014 s 1054]
    • Section 1055 – β€œShare acquisition agreement” β€” meaning [CA 2014 s 1055]
    • Section 1056 – Duties of disclosure arising in consequence of section 1055 [CA 2014 s 1056]
    • Section 1057 – Duty of persons acting together to keep each other informed [CA 2014 s 1057]
    • Section 1058 – Interest in shares by attribution [CA 2014 s 1058]
    • Section 1059 – Interest in shares that are notifiable interests for purposes of Chapter [CA 2014 s 1059]
    • Section 1060 – Enforcement of notification obligation [CA 2014 s 1060]
    • Section 1061 – Individual and group acquisitions register [CA 2014 s 1061]
    • Section 1062 – Company investigations concerning interests in shares [CA 2014 s 1062]
    • Section 1063 – Registration of interest disclosed under section 1062 [CA 2014 s 1063]
    • Section 1064 – Company investigations on requisition by members [CA 2014 s 1064]
    • Section 1065 – Company reports on investigation [CA 2014 s 1065]
    • Section 1066 – Penalty for failure to provide information [CA 2014 s 1066]
    • Section 1067 – Removal of entries from register [CA 2014 s 1067]
    • Section 1068 – Entries, when not to be removed [CA 2014 s 1068]
    • Section 1069 – Where register to be kept, inspection of register, inspection of reports, etc. [CA 2014 s 1069]
    • Section 1070 – Duty of PLC to notify authorised market operator [CA 2014 s 1070]
  • β–Έ Chapter 5 – Acquisition of own shares and certain acquisitions by subsidiaries (ss 1071-1081)
    • Section 1071 – Additional (general) provisions relating to acquisition by PLCs of own shares [CA 2014 s 1071]
    • Section 1072 – β€œMarket purchase”, β€œoverseas market purchase” and β€œoff-market purchase” [CA 2014 s 1072]
    • Section 1073 – Authority for PLC's purchase of own shares [CA 2014 s 1073]
    • Section 1074 – Market purchase of own shares [CA 2014 s 1074]
    • Section 1075 – Off-market purchase of own shares [CA 2014 s 1075]
    • Section 1076 – Assignment or release of company's right to purchase own shares [CA 2014 s 1076]
    • Section 1077 – Relationship of certain acquisition provisions to those in PART 3 [CA 2014 s 1077]
    • Section 1078 – Off-market re-allotment of treasury shares by PLC [CA 2014 s 1078]
    • Section 1079 – Return to be made to Registrar under section 116 (1) [CA 2014 s 1079]
    • Section 1080 – Duty of PLC to publish particulars of overseas market purchase [CA 2014 s 1080]
    • Section 1081 – Duty of PLC to notify authorised market operator [CA 2014 s 1081]
  • β–Έ Chapter 6 – Distribution by a PLC (ss 1082-1084)
    • Section 1082 – Restriction on distribution of assets [CA 2014 s 1082]
    • Section 1083 – Relevant financial statements in the case of distribution by PLC [CA 2014 s 1083]
    • Section 1084 – Limitation on reduction by a PLC of its company capital [CA 2014 s 1084]
  • β–Έ Chapter 7 – Uncertificated securities (ss 1085-1087)
    • Section 1085 – Transfer in writing [CA 2014 s 1085]
    • Section 1086 – Power to make regulations for the transfer of securities [CA 2014 s 1086]
    • Section 1087 – Supplemental provisions in relation to section 1086 [CA 2014 s 1087]
  • β–Έ Chapter 7A – Uncertificated securities of relevant issuers (ss 1087A-1087H)
    • Section 1087A – Interpretation [CA 2014 s 1087A]
    • Section 1087B – Share certificates [CA 2014 s 1087B]
    • Section 1087C – Written instrument of transfer [CA 2014 s 1087C]
    • Section 1087D – Alternative special majority for Schemes of Arrangement [CA 2014 s 1087D]
    • Section 1087E – Disapplication of additional requirement [CA 2014 s 1087E]
    • Section 1087F – Irrevocable power of attorney [CA 2014 s 1087F]
    • Section 1087G – Record date for participation and voting in general meeting [CA 2014 s 1087G]
    • Section 1087H – Definition of subsidiary [CA 2014 s 1087H]
  • β–Έ Chapter 7B – Dematerialisation of applicable securities (ss 1087I-1087P)
    • Section 1087I – Interpretation [CA 2014 s 1087I]
    • Section 1087J – Application of Chapter [CA 2014 s 1087J]
    • Section 1087K – Abolition of certificates in respect of applicable securities [CA 2014 s 1087K]
    • Section 1087L – Transfer of applicable securities [CA 2014 s 1087L]
    • Section 1087M – Restrictions on transfer of applicable securities [CA 2014 s 1087M]
    • Section 1087N – Disapplication of certain provisions to applicable securities [CA 2014 s 1087N]
    • Section 1087O – Disapplication of requirement for certificate in respect of applicable securities [CA 2014 s 1087O]
    • Section 1087P – Representation of applicable securities [CA 2014 s 1087P]
  • β–Έ Chapter 8 – Corporate governance (ss 1088-1110)
    • Section 1088 – Number of directors of a PLC [CA 2014 s 1088]
    • Section 1089 – PLC, with 2 or more members, may not dispense with holding of a.g.m. [CA 2014 s 1089]
    • Section 1090 – Rotation of directors [CA 2014 s 1090]
    • Section 1091 – Modification of section 149(8)'s operation where public or local offer co-incides with change among directors [CA 2014 s 1091]
    • Section 1092 – Remuneration of directors [CA 2014 s 1092]
    • Section 1093 – Application of section 193 in relation to PLC [CA 2014 s 1093]
    • Section 1094 – Provisions consequent on participation by PLC in system for uncertificated transfer of securities [CA 2014 s 1094]
    • Section 1095 – Attendance and voting at meetings [CA 2014 s 1095]
    • Section 1096 – Notice of meetings [CA 2014 s 1096]
    • Section 1097 – Application of section 167 to PLC that is not a public-interest entity under S.I. No. 220 of 2010 [CA 2014 s 1097]
    • Section 1098 – Length of notice of general meetings to be given [CA 2014 s 1098]
    • Section 1098A – Application of section 176A in relation to PLCs [CA 2014 s 1098A]
    • Section 1099 – Additional rights of shareholders in certain PLCs (provisions implementing Shareholders' Rights Directive 2007/36/EC) [CA 2014 s 1099]
    • Section 1100 – Equality of treatment of shareholders [CA 2014 s 1100]
    • Section 1101 – Requisitioning of general meeting by members β€” modification of section 178 (3) [CA 2014 s 1101]
    • Section 1102 – Length of notice of general meetings to be given by traded PLC [CA 2014 s 1102]
    • Section 1102A – Modification of application of section 325(1) to traded PLC [CA 2014 s 1102A]
    • Section 1103 – Additional provisions concerning notice under section 181 by a traded PLC [CA 2014 s 1103]
    • Section 1104 – Right to put items on the agenda of the general meeting and to table draft resolutions [CA 2014 s 1104]
    • Section 1105 – Requirements for participation and voting in general meeting [CA 2014 s 1105]
    • Section 1106 – Participation in general meeting by electronic means [CA 2014 s 1106]
    • Section 1107 – Right to ask questions [CA 2014 s 1107]
    • Section 1108 – Provisions concerning appointment of proxies [CA 2014 s 1108]
    • Section 1109 – Traded PLC may permit vote to be cast in advance by correspondence [CA 2014 s 1109]
    • Section 1110 – Voting results [CA 2014 s 1110]
  • β–Έ Chapter 8A – Rights of shareholders (ss 1110A-1110E)
    • Section 1110A – Interpretation, application and commencement [CA 2014 s 1110A]
    • Section 1110B – Identification of shareholders [CA 2014 s 1110B]
    • Section 1110C – Transmission of information [CA 2014 s 1110C]
    • Section 1110D – Facilitation of exercise of shareholder rights [CA 2014 s 1110D]
    • Section 1110E – Non-discrimination, proportionality and transparency of costs [CA 2014 s 1110E]
  • β–Έ Chapter 8B – Transparency of institutional investors, asset managers and proxy advisors (ss 1110F-1110K)
    • Section 1110F – Interpretation and application [CA 2014 s 1110F]
    • Section 1110G – Engagement policy - institutional investors [CA 2014 s 1110G]
    • Section 1110H – Engagement policy - asset managers [CA 2014 s 1110H]
    • Section 1110I – Investment strategy of institutional investors and arrangements with asset managers [CA 2014 s 1110I]
    • Section 1110J – Transparency of asset managers [CA 2014 s 1110J]
    • Section 1110K – Transparency of proxy advisors [CA 2014 s 1110K]
  • β–Έ Chapter 8C – Remuneration policy, remuneration report and transparency and approval of related party transactions (ss 1110L-1110O)
    • Section 1110L – Interpretation and application [CA 2014 s 1110L]
    • Section 1110M – Right to vote on remuneration policy [CA 2014 s 1110M]
    • Section 1110N – Remuneration report [CA 2014 s 1110N]
    • Section 1110O – Transparency and approval of related party transactions [CA 2014 s 1110O]
  • β–Έ Chapter 8D – Offences and penalties (ss 1110P)
    • Section 1110P – Offences and penalties [CA 2014 s 1110P]
  • β–Έ Chapter 9 – Duties of directors and other officers (ss 1111-1112)
    • Section 1111 – Obligation to convene extraordinary general meeting in event of serious loss of capital [CA 2014 s 1111]
    • Section 1112 – Qualifications of secretary of a PLC [CA 2014 s 1112]
  • β–Έ Chapter 10 – Financial statements, annual return and audit (ss 1113-1120)
    • Section 1113 – Voting by director in respect of certain matters: prohibition and exceptions thereto [CA 2014 s 1113]
    • Section 1114 – Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings [CA 2014 s 1114]
    • Section 1115 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PLCs [CA 2014 s 1115]
    • Section 1116 – Modification of definition of β€œIAS Regulation” in the case PLCs [CA 2014 s 1116]
    • Section 1116A – Modification of definition of β€œ ineligible entities ” in case of PLCs [CA 2014 s 1116A]
    • Section 1117 – Obligation for a PLC's statutory financial statements to be audited [CA 2014 s 1117]
    • Section 1118 – Statutory auditors' report on revised financial statements and revised report [CA 2014 s 1118]
    • Section 1119 – Summary financial statements and circulation of them to members in lieu of full financial statements [CA 2014 s 1119]
    • Section 1120 – Application of sections 310 to 313 [CA 2014 s 1120]
  • β–Έ Chapter 11 – Debentures (ss 1121)
    • Section 1121 – Provisions as to register of debenture holders [CA 2014 s 1121]
  • β–Έ Chapter 12 – Examinerships (ss 1122)
    • Section 1122 – Petitions for examinerships [CA 2014 s 1122]
  • β–Έ Chapter 12A – Winding Up (ss 1122A)
    • Section 1122A – Application of Chapter 7 of Part 11 to PLCs [CA 2014 s 1122A]
  • β–Έ Chapter 13 – Reorganisations (ss 1123)
    • Section 1123 – Acquisitions of uncertificated securities from dissenting shareholders [CA 2014 s 1123]
  • β–Έ Chapter 14 – Strike off and restoration (ss 1124-1125)
    • Section 1124 – Power of Registrar to strike PLC off register [CA 2014 s 1124]
    • Section 1125 – Reinstatement as PLC confined to company which had such status before dissolution [CA 2014 s 1125]
  • β–Έ Chapter 15 – Investigations (ss 1126)
    • Section 1126 – Inspectors β€” minimum number of members that may apply for their appointment in the case of a PLC [CA 2014 s 1126]
  • β–Έ Chapter 16 – Mergers (ss 1127-1148)
    • Section 1127 – Interpretation (Chapter 16) [CA 2014 s 1127]
    • Section 1128 – Requirement for Chapter to apply [CA 2014 s 1128]
    • Section 1129 – Mergers to which Chapter applies β€” definitions and supplementary provision [CA 2014 s 1129]
    • Section 1130 – Merger may not be put into effect save in accordance with this Chapter [CA 2014 s 1130]
    • Section 1131 – Common draft terms of merger [CA 2014 s 1131]
    • Section 1132 – Directors' explanatory report [CA 2014 s 1132]
    • Section 1133 – Expert's report [CA 2014 s 1133]
    • Section 1134 – Merger financial statement [CA 2014 s 1134]
    • Section 1135 – Registration and publication of documents [CA 2014 s 1135]
    • Section 1136 – Inspection of documents [CA 2014 s 1136]
    • Section 1137 – General meetings of merging companies [CA 2014 s 1137]
    • Section 1138 – Electronic means of making certain information available for purposes of section 1137 [CA 2014 s 1138]
    • Section 1139 – Meetings of classes of shareholders [CA 2014 s 1139]
    • Section 1140 – Purchase of minority shares [CA 2014 s 1140]
    • Section 1141 – Application for confirmation of merger by court [CA 2014 s 1141]
    • Section 1142 – Protection of creditors [CA 2014 s 1142]
    • Section 1143 – Preservation of rights of holders of securities [CA 2014 s 1143]
    • Section 1144 – Confirmation order [CA 2014 s 1144]
    • Section 1145 – Certain provisions not to apply where court so orders [CA 2014 s 1145]
    • Section 1146 – Registration and publication of confirmation of merger [CA 2014 s 1146]
    • Section 1147 – Civil liability of directors and experts [CA 2014 s 1147]
    • Section 1148 – Criminal liability for untrue statements in merger documents [CA 2014 s 1148]
  • β–Έ Chapter 17 – Divisions (ss 1149-1170)
    • Section 1149 – Interpretation (Chapter 17) [CA 2014 s 1149]
    • Section 1150 – Requirements for Chapter to apply [CA 2014 s 1150]
    • Section 1151 – Divisions to which this Chapter applies β€” definitions and supplementary provisions [CA 2014 s 1151]
    • Section 1152 – Division may not be put into effect save under and in accordance with this Chapter [CA 2014 s 1152]
    • Section 1153 – Common draft terms of division [CA 2014 s 1153]
    • Section 1154 – Directors' explanatory report [CA 2014 s 1154]
    • Section 1155 – Expert's report [CA 2014 s 1155]
    • Section 1156 – Division financial statement [CA 2014 s 1156]
    • Section 1157 – Registration and publication of documents [CA 2014 s 1157]
    • Section 1158 – Inspection of documents [CA 2014 s 1158]
    • Section 1159 – General meetings of companies involved in a division [CA 2014 s 1159]
    • Section 1160 – Electronic means of making certain information available for purposes of section 1159 [CA 2014 s 1160]
    • Section 1161 – Meetings of classes of shareholders [CA 2014 s 1161]
    • Section 1162 – Purchase of minority shares [CA 2014 s 1162]
    • Section 1163 – Application for confirmation of division by court [CA 2014 s 1163]
    • Section 1164 – Protection of creditors and allocation of liabilities [CA 2014 s 1164]
    • Section 1165 – Preservation of rights of holders of securities [CA 2014 s 1165]
    • Section 1166 – Confirmation order [CA 2014 s 1166]
    • Section 1167 – Certain provisions not to apply where court so orders [CA 2014 s 1167]
    • Section 1168 – Registration and publication of confirmation of division [CA 2014 s 1168]
    • Section 1169 – Civil liability of directors and experts [CA 2014 s 1169]
    • Section 1170 – Criminal liability for untrue statements in division documents [CA 2014 s 1170]
  • β–Έ Chapter 18 – Public offers of securities, prevention of market abuse, etc. (ss 1171)
    • Section 1171 – Application of Chapters 1, 2 and 4 of Part 23 to PLCs [CA 2014 s 1171]
β–Έ Part 18 – Guarantee companies (ss 1172-1226)
  • β–Έ Chapter 1 – Preliminary and definitions (ss 1172-1173)
    • Section 1172 – Definitions (Part 18) [CA 2014 s 1172]
    • Section 1173 – Application of Parts 1 to 14 to CLGs [CA 2014 s 1173]
  • β–Έ Chapter 2 – Incorporation and consequential matters (ss 1174-1190)
    • Section 1174 – Way of forming a CLG [CA 2014 s 1174]
    • Section 1175 – CLG to carry on activity in the State [CA 2014 s 1175]
    • Section 1176 – The form of a CLG's constitution [CA 2014 s 1176]
    • Section 1177 – Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles [CA 2014 s 1177]
    • Section 1178 – Provisions as to names of CLGs [CA 2014 s 1178]
    • Section 1179 – Trading under a misleading name [CA 2014 s 1179]
    • Section 1180 – Power to dispense with β€œcompany limited by guarantee” or Irish equivalent in name of charitable and other companies [CA 2014 s 1180]
    • Section 1181 – Prohibition on certain provisions in constitution, etc. and issuing of shares [CA 2014 s 1181]
    • Section 1182 – Capacity of a CLG [CA 2014 s 1182]
    • Section 1183 – Capacity not limited by a CLG's constitution [CA 2014 s 1183]
    • Section 1184 – Alteration of objects clause by special resolution [CA 2014 s 1184]
    • Section 1185 – Supplemental provisions in relation to section 1184 [CA 2014 s 1185]
    • Section 1186 – Restriction of section 32(1) in relation to CLGs [CA 2014 s 1186]
    • Section 1187 – Alteration of articles by special resolution [CA 2014 s 1187]
    • Section 1188 – Power to alter provisions in memorandum which could have been contained in articles [CA 2014 s 1188]
    • Section 1189 – Status of existing guarantee company [CA 2014 s 1189]
    • Section 1190 – Transitional provision β€” use of β€œlimited” or β€œteoranta” by existing guarantee company [CA 2014 s 1190]
  • β–Έ Chapter 3 – Share capital (ss 1191-1193A)
    • Section 1191 – Limitation on offers by CLGs of securities to the public [CA 2014 s 1191]
    • Section 1192 – Application of section 114 in relation to CLGs [CA 2014 s 1192]
    • Section 1193 – Uncertificated transfer of securities [CA 2014 s 1193]
    • Section 1193A – Application of Chapter 3A of Part 16 to CLGs [CA 2014 s 1193A]
  • β–Έ Chapter 4 – Corporate governance (ss 1194-1210)
    • Section 1194 – Directors [CA 2014 s 1194]
    • Section 1195 – Limitation on number of directorships [CA 2014 s 1195]
    • Section 1196 – Rotation of directors [CA 2014 s 1196]
    • Section 1197 – Remuneration of directors [CA 2014 s 1197]
    • Section 1198 – Removal of directors [CA 2014 s 1198]
    • Section 1199 – Membership [CA 2014 s 1199]
    • Section 1200 – Personation of member: offence [CA 2014 s 1200]
    • Section 1201 – Register of members [CA 2014 s 1201]
    • Section 1202 – CLG, with 2 or more members, may not dispense with holding of a.g.m. [CA 2014 s 1202]
    • Section 1203 – Convening of extraordinary general meeting on requisition [CA 2014 s 1203]
    • Section 1204 – Persons entitled to notice of general meetings [CA 2014 s 1204]
    • Section 1204A – Disapplication of section 181(5)(d) in respect of certain CLGs [CA 2014 s 1204A]
    • Section 1205 – Proxies [CA 2014 s 1205]
    • Section 1206 – Votes of members [CA 2014 s 1206]
    • Section 1207 – Right to demand a poll [CA 2014 s 1207]
    • Section 1208 – Application of section 193 in relation to a CLG [CA 2014 s 1208]
    • Section 1209 – Application of section 198 in relation to a CLG [CA 2014 s 1209]
    • Section 1210 – Application of Chapter 5 of Part 5 to a CLG [CA 2014 s 1210]
  • β–Έ Chapter 5 – Financial statements, annual return and audit (ss 1211-1222)
    • Section 1211 – Non-application of Part 6 to CLGs that are credit institutions or insurance undertakings [CA 2014 s 1211]
    • Section 1212 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to CLGs [CA 2014 s 1212]
    • Section 1213 – Modification of definition of β€œIAS Regulation” in the case of CLGs [CA 2014 s 1213]
    • Section 1214 – Application of section 297 to a CLG [CA 2014 s 1214]
    • Section 1215 – Disclosures by CLG that is credit institution [CA 2014 s 1215]
    • Section 1216 – Disclosure of membership changes in CLG's financial statements [CA 2014 s 1216]
    • Section 1217 – Disapplication of sections 325(1)(c) and 329 to a CLG [CA 2014 s 1217]
    • Section 1218 – Application of sections 334, 350 and 362 to a CLG [CA 2014 s 1218]
    • Section 1219 – Qualification of section 338 in the case of a CLG [CA 2014 s 1219]
    • Section 1220 – Exemption from filing with Registrar financial statements, etc. [CA 2014 s 1220]
    • Section 1221 – Application of section 392 to a CLG [CA 2014 s 1221]
    • Section 1222 – Application of section 393 to a CLG [CA 2014 s 1222]
  • β–Έ Chapter 6 – Liability of contributories in winding up (ss 1223)
    • Section 1223 – Liability as contributories of past and present members and provision concerning winding up after certain re-registration [CA 2014 s 1223]
  • β–Έ Chapter 7 – Examinerships (ss 1224)
    • Section 1224 – Petitions for examinerships [CA 2014 s 1224]
  • β–Έ Chapter 8 – Investigations (ss 1225)
    • Section 1225 – Application of section 747(2) to CLGs [CA 2014 s 1225]
  • β–Έ Chapter 9 – Public offers of securities, prevention of market abuse, etc. (ss 1226)
    • Section 1226 – Application of Chapters 1, 2 and 4 of Part 23 to CLGs [CA 2014 s 1226]
β–Έ Part 19 – Unlimited companies (ss 1227-1282)
  • β–Έ Chapter 1 – Preliminary and definitions (ss 1227-1230)
    • Section 1227 – Interpretation (Part 19) [CA 2014 s 1227]
    • Section 1228 – Three types of unlimited company and uniform words to be affixed to name [CA 2014 s 1228]
    • Section 1229 – References to unlimited company to mean ULC, PUC or PULC [CA 2014 s 1229]
    • Section 1230 – Application of Parts 1 to 14 to unlimited companies [CA 2014 s 1230]
  • β–Έ Chapter 2 – Incorporation and consequential matters (ss 1231-1247)
    • Section 1231 – Way of forming an unlimited company [CA 2014 s 1231]
    • Section 1232 – Unlimited company to carry on activity in the State [CA 2014 s 1232]
    • Section 1233 – The form of the constitution of an ULC or PUC [CA 2014 s 1233]
    • Section 1234 – The form of the constitution of a PULC [CA 2014 s 1234]
    • Section 1235 – Supplemental provisions in relation to constitution referred to in section 1233 or 1234 and continuance in force of existing memorandum and articles [CA 2014 s 1235]
    • Section 1236 – Effect of registration [CA 2014 s 1236]
    • Section 1237 – Provisions as to names of unlimited companies [CA 2014 s 1237]
    • Section 1238 – Trading under a misleading name [CA 2014 s 1238]
    • Section 1239 – Capacity of an unlimited company [CA 2014 s 1239]
    • Section 1240 – Capacity not limited by the constitution of an unlimited company [CA 2014 s 1240]
    • Section 1241 – Alteration of objects clause by special resolution [CA 2014 s 1241]
    • Section 1242 – Supplemental provisions in relation to section 1241 [CA 2014 s 1242]
    • Section 1243 – Application of section 1018 to PUCs and PULCs [CA 2014 s 1243]
    • Section 1244 – Alteration of articles by special resolution [CA 2014 s 1244]
    • Section 1245 – Power to alter provisions in memorandum which could have been contained in articles [CA 2014 s 1245]
    • Section 1246 – Status of existing unlimited company [CA 2014 s 1246]
    • Section 1247 – Transitional provision β€” omission of β€œunlimited company” or β€œcuideachta neamhtheoranta” by existing unlimited company [CA 2014 s 1247]
  • β–Έ Chapter 3 – Share capital (ss 1248-1256)
    • Section 1248 – Application of section 68 to PUCs and PULCs [CA 2014 s 1248]
    • Section 1249 – Authority to allot and pre-emption rights in the case of a PUC [CA 2014 s 1249]
    • Section 1250 – Variation of rights attached to special classes of shares [CA 2014 s 1250]
    • Section 1251 – Variation of company capital [CA 2014 s 1251]
    • Section 1252 – Reduction of company capital [CA 2014 s 1252]
    • Section 1253 – Application of section 94 to ULCs and PUCs [CA 2014 s 1253]
    • Section 1254 – Application of section 114 in relation to PULCs [CA 2014 s 1254]
    • Section 1255 – Making of distributions unrestricted in the case of unlimited companies [CA 2014 s 1255]
    • Section 1256 – Uncertificated transfer of securities [CA 2014 s 1256]
  • β–Έ Chapter 4 – Corporate governance (ss 1257-1263A)
    • Section 1257 – Directors [CA 2014 s 1257]
    • Section 1258 – Limitation on number of directorships [CA 2014 s 1258]
    • Section 1259 – Membership of a PULC [CA 2014 s 1259]
    • Section 1260 – Personation of member: offence [CA 2014 s 1260]
    • Section 1261 – Register of members [CA 2014 s 1261]
    • Section 1262 – Unlimited company, with 2 or more members, may not dispense with holding of a.g.m. [CA 2014 s 1262]
    • Section 1263 – Application of section 193 in relation to an unlimited company [CA 2014 s 1263]
    • Section 1263A – Application of Chapter 3A of Part 16 to PUCs and PULCs [CA 2014 s 1263A]
  • β–Έ Chapter 5 – Financial statements, annual return and audit (ss 1264-1277)
    • Section 1264 – Definitions (Chapter 5) [CA 2014 s 1264]
    • Section 1265 – Non-application of Part 6 to unlimited companies that are credit institutions or insurance undertakings [CA 2014 s 1265]
    • Section 1266 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PUCs and PULCs [CA 2014 s 1266]
    • Section 1267 – Modification of definition of β€œIAS regulation” in the case of PUCs and PULCs [CA 2014 s 1267]
    • Section 1267A – Modification of definition of β€œ ineligible entities ” in case of PUCs and PULCs [CA 2014 s 1267A]
    • Section 1268 – Application of section 297 to a PULC [CA 2014 s 1268]
    • Section 1269 – Disclosures by unlimited company that is a credit institution [CA 2014 s 1269]
    • Section 1270 – Disclosure of membership changes in PULC's financial statements [CA 2014 s 1270]
    • Section 1271 – Disapplication of sections 325(1)(c) and 329 to a PULC [CA 2014 s 1271]
    • Section 1272 – Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited [CA 2014 s 1272]
    • Section 1273 – Qualification of section 338 in the case of a PULC [CA 2014 s 1273]
    • Section 1274 – No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs [CA 2014 s 1274]
    • Section 1274A – Non application of Part 26 to certain ULCs [CA 2014 s 1274A]
    • Section 1275 – Application of section 392 to a PULC [CA 2014 s 1275]
    • Section 1276 – Application of section 393 to a PULC [CA 2014 s 1276]
    • Section 1277 – Documents to be annexed to annual return of non-designated ULC [CA 2014 s 1277]
  • β–Έ Chapter 6 – Winding up (ss 1278-1279)
    • Section 1278 – Liability as contributories of past and present members [CA 2014 s 1278]
    • Section 1279 – Payment of debts due by contributory to the unlimited company and extent to which set-off allowed [CA 2014 s 1279]
  • β–Έ Chapter 7 – Examinerships (ss 1280)
    • Section 1280 – Petitions for examinerships [CA 2014 s 1280]
  • β–Έ Chapter 7A – Winding Up (ss 1280A)
    • Section 1280A – Application of Chapter 7 of Part 11 to unlimited companies [CA 2014 s 1280A]
  • β–Έ Chapter 8 – Investigations (ss 1281)
    • Section 1281 – Application of section 747(2) to PUCs and PULCs [CA 2014 s 1281]
  • β–Έ Chapter 9 – Public offers of securities, market abuse, etc. (ss 1282)
    • Section 1282 – Application of Chapters 1, 2 and 4 of Part 23 to PUCs and PULCs [CA 2014 s 1282]
β–Έ Part 20 – Re-registration (ss 1283-1299)
  • β–Έ Chapter 1 – Interpretation (ss 1283)
    • Section 1283 – Interpretation (Part 20) [CA 2014 s 1283]
  • β–Έ Chapter 2 – General provisions as to re-registration (ss 1284-1288)
    • Section 1284 – Company may re-register as another company type [CA 2014 s 1284]
    • Section 1285 – Procedure generally for re-registration [CA 2014 s 1285]
    • Section 1286 – Additional statements required of company that is to have a share capital on its re-registration [CA 2014 s 1286]
    • Section 1287 – PLC's resolution to re-register as a private company limited by shares or DAC may be cancelled by court [CA 2014 s 1287]
    • Section 1288 – Re-registration upon reduction of company capital of a PLC [CA 2014 s 1288]
  • β–Έ Chapter 3 – Special requirements for re-registration (ss 1289-1299)
    • Section 1289 – What this Chapter does and references to relevant Chapter 2 requirements [CA 2014 s 1289]
    • Section 1290 – Particular requirements for re-registration as a private company limited by shares [CA 2014 s 1290]
    • Section 1291 – Particular requirements for re-registration of company as a PLC [CA 2014 s 1291]
    • Section 1292 – Requirements as to share capital of a company applying to re-register as a PLC [CA 2014 s 1292]
    • Section 1293 – Shares allotted by company applying to re-register as PLC between balance sheet date and passing of special resolution [CA 2014 s 1293]
    • Section 1294 – Application of certain other provisions of Part 17 on allotments to a company that passed resolution for re-registration [CA 2014 s 1294]
    • Section 1295 – Power of unlimited company to provide for reserve share capital on re-registration [CA 2014 s 1295]
    • Section 1296 – Particular requirements for re-registration of limited company as unlimited [CA 2014 s 1296]
    • Section 1297 – Particular requirements for re-registration of company as a CLG [CA 2014 s 1297]
    • Section 1298 – Particular requirements for re-registration of company as a DAC limited by shares [CA 2014 s 1298]
    • Section 1299 – Particular requirements for re-registration of company as a DAC limited by guarantee [CA 2014 s 1299]
β–Έ Part 21 – External companies (ss 1300-1311)
  • β–Έ Chapter 1 – Preliminary (ss 1300-1301)
    • Section 1300 – Interpretation (Part 21) [CA 2014 s 1300]
    • Section 1301 – Application to external companies of certain provisions of Parts 1 to 14 [CA 2014 s 1301]
  • β–Έ Chapter 2 – Filing obligations of external companies (ss 1302-1306)
    • Section 1302 – Filing obligations of EEA company [CA 2014 s 1302]
    • Section 1303 – Accounting documents to be filed by EEA company [CA 2014 s 1303]
    • Section 1304 – Filing obligations of non-EEA company [CA 2014 s 1304]
    • Section 1305 – Accounting documents to be filed by non-EEA company [CA 2014 s 1305]
    • Section 1306 – Return of capital by non-EEA company [CA 2014 s 1306]
  • β–Έ Chapter 3 – Disclosure in certain business documents and translation of documents (ss 1307-1309)
    • Section 1307 – Disclosure on letters and order forms [CA 2014 s 1307]
    • Section 1308 – Notice of delivery to be published in CRO Gazette [CA 2014 s 1308]
    • Section 1309 – Translation of documents [CA 2014 s 1309]
  • β–Έ Chapter 4 – Service of documents (ss 1310)
    • Section 1310 – Service of documents [CA 2014 s 1310]
  • β–Έ Chapter 5 – Compliance (ss 1311)
    • Section 1311 – Duty of securing compliance with this Part [CA 2014 s 1311]
β–Έ Part 22 – Unregistered companies and joint stock companies (ss 1312-1347)
  • β–Έ Chapter 1 – Application of Act to unregistered companies (ss 1312-1313)
    • Section 1312 – Application of certain provisions of Act to unregistered companies [CA 2014 s 1312]
    • Section 1313 – Minister's power to make regulations in relation to Schedule 14 [CA 2014 s 1313]
  • β–Έ Chapter 2 – Registration of certain bodies (other than joint stock companies) as companies (ss 1314-1325)
    • Section 1314 – Definitions (Chapter 2) [CA 2014 s 1314]
    • Section 1315 – Registration as a company of body to which section 1312(1) applies [CA 2014 s 1315]
    • Section 1316 – Requirements for registration under this Chapter as company [CA 2014 s 1316]
    • Section 1317 – Particular requirements for registration of body corporate as a PLC [CA 2014 s 1317]
    • Section 1318 – Requirements as to share capital of body corporate applying to register as a PLC [CA 2014 s 1318]
    • Section 1319 – Shares allotted by body corporate applying to register as PLC between balance sheet date and passing of registration resolution [CA 2014 s 1319]
    • Section 1320 – Application of certain other provisions of Part 17 on allotments to a body that passed resolution for registration as a PLC [CA 2014 s 1320]
    • Section 1321 – Regulations for special cases [CA 2014 s 1321]
    • Section 1322 – Change of name for purposes of registration [CA 2014 s 1322]
    • Section 1323 – Registration and its effects [CA 2014 s 1323]
    • Section 1324 – Supplemental provisions in relation to section 1323 [CA 2014 s 1324]
    • Section 1325 – Consequential repeals [CA 2014 s 1325]
  • β–Έ Chapter 3 – Winding up of unregistered company (ss 1326-1333)
    • Section 1326 – Chapter 3 β€” construction of expression β€œunregistered company” [CA 2014 s 1326]
    • Section 1327 – Restriction of this Chapter [CA 2014 s 1327]
    • Section 1328 – Winding up of unregistered companies [CA 2014 s 1328]
    • Section 1329 – Cases in which unregistered company shall be deemed to be unable to pay its debts [CA 2014 s 1329]
    • Section 1330 – Contributories in winding up of unregistered company [CA 2014 s 1330]
    • Section 1331 – Power of court to stay or restrain proceedings [CA 2014 s 1331]
    • Section 1332 – Actions stayed on winding-up order [CA 2014 s 1332]
    • Section 1333 – Provisions of this Chapter to be cumulative [CA 2014 s 1333]
  • β–Έ Chapter 4 – Provisions concerning companies registered, but not formed, under former Acts and certain other existing companies (s 1334-1336)
    • Section 1334 – Application of Act to companies registered but not formed under former Companies Acts [CA 2014 s 1334]
    • Section 1335 – Application of Act to unlimited companies re-registered as limited companies under certain former enactments [CA 2014 s 1335]
    • Section 1336 – Provisions as to companies registered under Joint Stock Companies Acts [CA 2014 s 1336]
  • β–Έ Chapter 5 – Registration of joint stock companies under this Act (ss 1337-1347)
    • Section 1337 – Interpretation (Chapter 5) [CA 2014 s 1337]
    • Section 1338 – Companies capable of being registered [CA 2014 s 1338]
    • Section 1339 – Requirements for registration of joint stock companies [CA 2014 s 1339]
    • Section 1340 – Verifications of lists of members and directors of company for purposes of registration [CA 2014 s 1340]
    • Section 1341 – Registrar may require evidence as to nature of company [CA 2014 s 1341]
    • Section 1342 – Addition of β€œlimited” or β€œteoranta”, etc. to name [CA 2014 s 1342]
    • Section 1343 – Certificate of registration of existing company [CA 2014 s 1343]
    • Section 1344 – Effects of registration under this Chapter [CA 2014 s 1344]
    • Section 1345 – Power to substitute memorandum and articles for deed of settlement [CA 2014 s 1345]
    • Section 1346 – Power of court to stay or restrain proceedings [CA 2014 s 1346]
    • Section 1347 – Actions stayed on winding-up order [CA 2014 s 1347]
β–Έ Part 23 – Public offers of securities, financial reporting by traded companies, prevention of market abuse, etc. (ss 1348-1384)
  • β–Έ Chapter 1 – Public offers of securities (ss 1348-1364)
    • Section 1348 – Interpretation (Chapter 1) [CA 2014 s 1348]
    • Section 1349 – Civil liability for misstatements in prospectus [CA 2014 s 1349]
    • Section 1350 – Exceptions and exemptions [CA 2014 s 1350]
    • Section 1351 – Restriction of liability where non-equity securities solely involved [CA 2014 s 1351]
    • Section 1352 – Indemnification of certain persons [CA 2014 s 1352]
    • Section 1353 – Expert's consent to issue of prospectus containing statement by him or her [CA 2014 s 1353]
    • Section 1354 – Regulations (Chapter 1) [CA 2014 s 1354]
    • Section 1355 – Saver for existing Prospectus Regulations [CA 2014 s 1355]
    • Section 1356 – Penalties on conviction on indictment and defences in respect of certain offences [CA 2014 s 1356]
    • Section 1357 – Untrue statements and omissions in prospectus: criminal liability [CA 2014 s 1357]
    • Section 1358 – Requirements about minimum subscriptions, matters to be stated in offer documentation in that regard, etc. [CA 2014 s 1358]
    • Section 1359 – Supplemental provisions in relation to section 1358 [CA 2014 s 1359]
    • Section 1360 – Further supplemental provisions in relation to section 1358: effect of irregular allotment [CA 2014 s 1360]
    • Section 1361 – Local offers [CA 2014 s 1361]
    • Section 1362 – Exclusion of Investment Intermediaries Act 1995 [CA 2014 s 1362]
    • Section 1363 – Power to make certain rules and issue guidelines [CA 2014 s 1363]
    • Section 1364 – Certain agreements void [CA 2014 s 1364]
  • β–Έ Chapter 2 – Market abuse (ss 1365-1371)
    • Section 1365 – Interpretation (Chapter 2) [CA 2014 s 1365]
    • Section 1366 – Regulations (Chapter 2) [CA 2014 s 1366]
    • Section 1367 – Saver for existing Market Abuse Regulations [CA 2014 s 1367]
    • Section 1368 – Conviction on indictment of offences under Irish market abuse law: penalties [CA 2014 s 1368]
    • Section 1369 – Civil liability for certain breaches of Irish market abuse law [CA 2014 s 1369]
    • Section 1370 – Supplementary rules, etc., by competent authority [CA 2014 s 1370]
    • Section 1371 – Application of Irish market abuse law to certain markets [CA 2014 s 1371]
  • β–Έ Chapter 3 – Requirement for corporate governance statement and application of certain provisions of Parts 5 and 6 where company is a traded company (ss 1372-1378)
    • Section 1372 – Definition (Chapter 3) [CA 2014 s 1372]
    • Section 1373 – Corporate governance statement in the case of a traded company [CA 2014 s 1373]
    • Section 1374 – Application of section 225 to a traded company [CA 2014 s 1374]
    • Section 1375 – Application of sections 279 and 280 to a traded company excluded [CA 2014 s 1375]
    • Section 1376 – Application of sections 290(7)(b), 293 and 362 to a traded company [CA 2014 s 1376]
    • Section 1377 – Certain exemptions from consolidation of financial statements not available to traded company [CA 2014 s 1377]
    • Section 1378 – DAC or CLG that is a traded company may not file abridged financial statements [CA 2014 s 1378]
  • β–Έ Chapter 4 – Transparency requirements regarding issuers of securities admitted to trading on certain markets (ss 1379-1384)
    • Section 1379 – Interpretation (Chapter 4) [CA 2014 s 1379]
    • Section 1380 – Power to make certain regulations (Chapter 4) [CA 2014 s 1380]
    • Section 1381 – Saver for existing Transparency Regulations [CA 2014 s 1381]
    • Section 1382 – Conviction on indictment of offences under transparency (regulated markets) law [CA 2014 s 1382]
    • Section 1383 – Supplementary rules, etc. by competent authority [CA 2014 s 1383]
    • Section 1384 – Application of transparency (regulated markets) law to certain markets [CA 2014 s 1384]
  • β–Έ Chapter 5 – Application of section 393 to a company to which Part 23 applies (ss 1384A)
    • Section 1384A – Application of section 393 to a company to which Part 23 applies [CA 2014 s 1384A]
β–Έ Part 24 – Investment companies (ss 1385-1415)
  • β–Έ Chapter 1 – Preliminary and interpretation (ss 1385-1389)
    • Section 1385 – Interpretation (Part 24) [CA 2014 s 1385]
    • Section 1386 – Definition of β€œinvestment company” and construction of references to nominal value of shares, etc. [CA 2014 s 1386]
    • Section 1387 – Application of Parts 1 to 14 to investment companies [CA 2014 s 1387]
    • Section 1388 – Application of Part 17 to investment companies
    • Section 1389 – Adaptation of certain provisions of UCITS Regulations [CA 2014 s 1389]
  • β–Έ Chapter 2 – Incorporation and registration (ss 1390-1397)
    • Section 1390 – Way of forming an investment company [CA 2014 s 1390]
    • Section 1391 – Investment company to carry on activity in the State [CA 2014 s 1391]
    • Section 1392 – The form of an investment company's constitution [CA 2014 s 1392]
    • Section 1393 – Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles [CA 2014 s 1393]
    • Section 1394 – Status of existing investment company [CA 2014 s 1394]
    • Section 1395 – Authorisation by Central Bank [CA 2014 s 1395]
    • Section 1396 – Powers of Central Bank [CA 2014 s 1396]
    • Section 1397 – Default of investment company or failure in performance of its investments [CA 2014 s 1397]
  • β–Έ Chapter 3 – Share capital (ss 1398-1399)
    • Section 1398 – Power of company to purchase own shares [CA 2014 s 1398]
    • Section 1399 – Treatment of purchased shares [CA 2014 s 1399]
  • β–Έ Chapter 4 – Financial statements (ss 1400-1401A)
    • Section 1400 – Statutory financial statements [CA 2014 s 1400]
    • Section 1400A – Modification of definition of β€œ ineligible entities ” in case of investment companies [CA 2014 s 1400A]
    • Section 1401 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to investment companies [CA 2014 s 1401]
    • Section 1401A – Filing of financial statements by investment company [CA 2014 s 1401A]
  • β–Έ Chapter 5 – Winding up (ss 1402)
    • Section 1402 – Circumstances in which company may be wound up by the court [CA 2014 s 1402]
  • β–Έ Chapter 6 – Restoration (ss 1403)
    • Section 1403 – Restoration by the court [CA 2014 s 1403]
  • β–Έ Chapter 7 – Public offers of securities, prevention of market abuse, etc. (ss 1404)
    • Section 1404 – Application of Chapters 1, 2 and 4 of Part 23 to investment companies [CA 2014 s 1404]
  • β–Έ Chapter 8 – Umbrella funds and sub-funds (ss 1405-1407)
    • Section 1405 – Segregated liability of investment company sub-funds [CA 2014 s 1405]
    • Section 1406 – Requirements to be complied with by, and other matters respecting, an umbrella fund to which section 1405(1) applies [CA 2014 s 1406]
    • Section 1407 – Further matters respecting an umbrella fund to which section 1405(1) applies [CA 2014 s 1407]
  • β–Έ Chapter 9 – Migration of funds (ss 1408-1415)
    • Section 1408 – Definitions (Chapter 9) [CA 2014 s 1408]
    • Section 1409 – β€œRegistration documents” β€” meaning [CA 2014 s 1409]
    • Section 1410 – Continuation of foreign investment company [CA 2014 s 1410]
    • Section 1411 – Supplemental provisions in relation to section 1410 [CA 2014 s 1411]
    • Section 1412 – Definitions for the purposes of de-registration provisions contained in sections 1413 and 1414 [CA 2014 s 1412]
    • Section 1413 – De-registration of companies when continued under the law of place outside the State [CA 2014 s 1413]
    • Section 1414 – Supplemental provisions in relation to section 1413 [CA 2014 s 1414]
    • Section 1415 – Statutory declaration as to solvency [CA 2014 s 1415]
β–Έ Part 25 – Miscellaneous (ss 1416-1448)
  • β–Έ Chapter 1 – Provisions concerning foreign insolvency proceedings (including those covered by the Insolvency Regulation) (ss 1416-1428)
    • Section 1416 – Preliminary and interpretation (Chapter 1) [CA 2014 s 1416]
    • Section 1417 – Recognition of winding up orders of non-European Union states and Denmark [CA 2014 s 1417]
    • Section 1418 – Purpose of sections 1419 to 1428 [CA 2014 s 1418]
    • Section 1419 – Registration of judgments given in insolvency proceedings [CA 2014 s 1419]
    • Section 1420 – Publication in relation to insolvency proceedings outside State [CA 2014 s 1420]
    • Section 1421 – Registration of insolvency judgments [CA 2014 s 1421]
    • Section 1422 – Enforcement in State of insolvency judgments [CA 2014 s 1422]
    • Section 1423 – Interest on insolvency judgments and payment of costs [CA 2014 s 1423]
    • Section 1424 – Currency of payments under enforceable insolvency judgments [CA 2014 s 1424]
    • Section 1425 – Preservation measures [CA 2014 s 1425]
    • Section 1426 – Venue [CA 2014 s 1426]
    • Section 1427 – Language of claims in relation to insolvency proceedings outside State [CA 2014 s 1427]
    • Section 1428 – Non-recognition or non-enforcement of judgments [CA 2014 s 1428]
  • β–Έ Chapter 1A – Provisions concerning bank recovery and resolution (ss 1428A)
    • Section 1428A – Priority of payments in a winding up [CA 2014 s 1428A]
  • β–Έ Chapter 2 – Other miscellaneous provisions (ss 1429-1448)
    • Section 1429 – Deemed consent to disclosure with respect to interest in shares or debentures acquired [CA 2014 s 1429]
    • Section 1430 – Extension of Chapter 1 of Part 9 to any company liable to be wound up [CA 2014 s 1430]
    • Section 1431 – Application of sections 113 to 115 to bodies corporate generally [CA 2014 s 1431]
    • Section 1432 – Saving for enactments providing for winding up under certain former Companies Acts [CA 2014 s 1432]
    • Section 1433 – Application of section 405 to every type of company and society [CA 2014 s 1433]
    • Section 1434 – Restriction of section 58 of the Solicitors Act 1954 [CA 2014 s 1434]
    • Section 1435 – Prohibition of partnerships with more than 20 members [CA 2014 s 1435]
    • Section 1436 – Prohibition of banking partnership with more than 10 members [CA 2014 s 1436]
    • Section 1437 – Signing of statutory financial statements in case of credit institution registered after 15 August 1879 [CA 2014 s 1437]
    • Section 1438 – Audit by Comptroller and Auditor General of companies not trading for gain [CA 2014 s 1438]
    • Section 1439 – Application of sections 1402 and 1403 to companies that are UCITS [CA 2014 s 1439]
    • Section 1440 – Relationship between Chapters 1 and 2 of Part 9 and Irish Takeover Panel Act 1997 [CA 2014 s 1440]
    • Section 1441 – Eligibility to act as public auditor [CA 2014 s 1441]
    • Section 1442 – Certain captive insurers and re-insurers: exemption from requirement to have audit committee [CA 2014 s 1442]
    • Section 1443 – Assurance company holding shares in its holding company [CA 2014 s 1443]
    • Section 1444 – Realised profits of assurance companies [CA 2014 s 1444]
    • Section 1445 – Amendment of section 30 of Multi-Unit Developments Act 2011 [CA 2014 s 1445]
    • Section 1446 – Provision as to names of companies formed pursuant to statute [CA 2014 s 1446]
    • Section 1447 – Disapplication of section 7 of Official Languages Act 2003 [CA 2014 s 1447]
    • Section 1448 – Provision in respect of certain discretion afforded by Commission Decision 2011/30/ EU [CA 2014 s 1448]
β–Έ Part 26 – Payments to Governments (ss 1449-1460)
  • β–Έ Chapter 1 – Preliminary (ss 1449)
    • Section 1449 – Interpretation [CA 2014 s 1449]
  • β–Έ Chapter 2 – Obligation to prepare payment reports (ss 1450-1451)
    • Section 1450 – Obligation to prepare entity report on payments to governments [CA 2014 s 1450]
    • Section 1451 – Obligation to prepare a consolidated payment report [CA 2014 s 1451]
  • β–Έ Chapter 3 – Content of payment reports (ss 1452-1453)
    • Section 1452 – Interpretation [CA 2014 s 1452]
    • Section 1453 – Content of consolidated payment report [CA 2014 s 1453]
  • β–Έ Chapter 4 – Payment reports: Exemptions and exclusions (ss 1454-1457)
    • Section 1454 – Exemption from preparation where certain payments included in consolidated payment report of holding company or higher holding undertaking [CA 2014 s 1454]
    • Section 1455 – Exemption from preparation where company is subject to equivalent reporting requirements [CA 2014 s 1455]
    • Section 1456 – Exemption from preparation where holding undertaking or higher holding undertaking is subject to equivalent reporting requirements [CA s 1456]
    • Section 1457 – Certain undertakings exempt from inclusion in a consolidated payment report [CA s 1457]
  • β–Έ Chapter 5 – Approval and signing of payment reports (ss 1458)
    • Section 1458 – Approval and signing of entity payment reports and consolidated payment reports [CA 2014 s 1458]
  • β–Έ Chapter 6 – Publication of payment reports (ss 1459-1460)
    • Section 1459 – Delivery of copy of entity payment reports and consolidated payment reports to Registrar [CA 2014 s 1459]
    • Section 1460 – Delivery of copy of entity payment reports and consolidated payment reports prepared under equivalent reporting requirements to Registrar [CA 2014 s 1460]
β–Έ Part 27 – Statutory audits (ss 1461-1584)
  • β–Έ Chapter 1 – Preliminary and interpretation (ss 1461-1463)
    • Section 1461 – Interpretation ( Part 27 and Schedules 19 and 20 ) [CA 2014 s 1461]
    • Section 1462 – Savings [CA 2014 s 1462]
    • Section 1463 – Application [CA 2014 s 1463]
  • β–Έ Chapter 2 – Approval of statutory auditors and audit firms (ss 1464-1475)
    • Section 1464 – Applications for approval, general principle as to good repute, etc. [CA 2014 s 1464]
    • Section 1465 – Basis on which audit firms approved in other Member States may carry out audits in State [CA 2014 s 1465]
    • Section 1466 – Restriction as to persons who may carry out statutory audits [CA 2014 s 1466]
    • Section 1467 – Restriction on acting as statutory auditor [CA 2014 s 1467]
    • Section 1468 – Restriction on acting as statutory audit firm [CA 2014 s 1468]
    • Section 1469 – Offence for contravening section 1466 , 1467 or 1468 [CA 2014 s 1469]
    • Section 1470 – Conditions for approval as statutory auditor [CA 2014 s 1470]
    • Section 1471 – Transitional provisions applicable to certain deemed approvals under Regulation 44 of 2016 Audits Regulations [CA 2014 s 1471]
    • Section 1472 – Appropriate qualification for purpose of section 1470(a) [CA 2014 s 1472]
    • Section 1473 – Conditions for approval as statutory audit firm [CA 2014 s 1473]
    • Section 1474 – Powers of Director [CA 2014 s 1474]
    • Section 1475 – Evidence in prosecutions under section 1474 [CA 2014 s 1475]
  • β–Έ Chapter 3 – Aptitude test (ss 1476-1478)
    • Section 1476 – Aptitude test to be passed [CA 2014 s 1476]
    • Section 1477 – Scope of aptitude test [CA 2014 s 1477]
    • Section 1478 – Adequate standards to be applied in administration of aptitude test [CA 2014 s 1478]
  • β–Έ Chapter 4 – Withdrawal of approval (ss 1479-1483)
    • Section 1479 – Grounds for mandatory withdrawal of approval in case of statutory auditor [CA 2014 s 1479]
    • Section 1480 – Grounds for mandatory withdrawal in case of statutory audit firm [CA 2014 s 1480]
    • Section 1481 – Appeals against withdrawal of approval [CA 2014 s 1481]
    • Section 1482 – Certain persons to be notified of withdrawal of approval [CA 2014 s 1482]
    • Section 1483 – Other persons to be notified of withdrawal of approval [CA 2014 s 1483]
  • β–Έ Chapter 5 – Public register (ss 1484-1488)
    • Section 1484 – Public register [CA 2014 s 1484]
    • Section 1485 – Notification of information to Registrar [CA 2014 s 1485]
    • Section 1486 – Prohibition on certain acts unless registered [CA 2014 s 1486]
    • Section 1487 – Obligation of statutory auditor or audit firm to notify certain information [CA 2014 s 1487]
    • Section 1488 – Information shall be signed [CA 2014 s 1488]
  • β–Έ Chapter 6 – Standards for statutory auditors (ss 1489-1493)
    • Section 1489 – Continuing education [CA 2014 s 1489]
    • Section 1490 – Professional ethics [CA 2014 s 1490]
    • Section 1491 – Independence, objectivity and professional scepticism [CA 2014 s 1491]
    • Section 1492 – Standards for purposes of sections 1489 to 1491 [CA 2014 s 1492]
    • Section 1493 – Arrangements for enforcement of standards [CA 2014 s 1493]
  • β–Έ Chapter 7 – Quality assurance (ss 1494-1498)
    • Section 1494 – Quality assurance by Supervisory Authority of statutory audit of public-interest entities and third-country auditors, etc. [CA 2014 s 1494]
    • Section 1495 – System of quality assurance to be put in place [CA 2014 s 1495]
    • Section 1496 – Organisation of quality assurance system [CA 2014 s 1496]
    • Section 1497 – Quality assurance review deemed to include individual auditors in certain cases [CA 2014 s 1497]
    • Section 1498 – Right of recognised accountancy body as regards professional discipline [CA 2014 s 1498]
  • β–Έ Chapter 8 – Investigations and sanctions (ss 1499-1502)
    • Section 1499 – System of investigation and penalties [CA 2014 s 1499]
    • Section 1500 – Privileges, etc. [CA 2014 s 1500]
    • Section 1501 – Duty of each recognised accountancy body with regard to sanctions [CA 2014 s 1501]
    • Section 1502 – Scope of penalties and publicity in relation to their imposition [CA 2014 s 1502]
  • β–Έ Chapter 9 – Actions to be taken after decision by recognised accountancy body that statutory auditor or audit firm of public-interest entity has committed relevant contravention (ss 1503-1511)
    • Section 1503 – Definitions (Chapter 9) [CA 2014 s 1503]
    • Section 1504 – Initial actions to be taken after decision by recognised accountancy body that statutory auditor or audit firm of public-interest entity has committed relevant contravention [CA 2014 s 1504]
    • Section 1505 – Appeal against relevant decision [CA 2014 s 1505]
    • Section 1506 – Sanctions which Supervisory Authority may impose on specified person [CA 2014 s 1506]
    • Section 1507 – Relevant circumstances to be considered in imposing relevant sanctions on specified person [CA 2014 s 1507]
    • Section 1508 – Publication of relevant sanction imposed on specified person, etc. [CA 2014 s 1508]
    • Section 1509 – Limitations on imposing monetary sanctions on specified person [CA 2014 s 1509]
    • Section 1510 – Specified person not to be liable to be penalised twice for same relevant contravention [CA 2014 s 1510]
    • Section 1511 – Appeals to and orders of High Court, including orders confirming relevant decisions of Supervisory Authority [CA 2014 s 1511]
  • β–Έ Chapter 10 – Appointment of statutory auditors or audit firms (ss 1512-1516)
    • Section 1512 – Prohibition of contractual clauses restricting choice of auditors [CA 2014 s 1512]
    • Section 1513 – Selection procedures for statutory auditors or audit firms by public-interest entities [CA 2014 s 1513]
    • Section 1514 – Appointment of statutory auditors or audit firms by public-interest entities - informing the Supervisory Authority [CA 2014 s 1514]
    • Section 1515 – Removal of statutory auditors or audit firms by public-interest entities - supplementary provisions [CA 2014 s 1515]
    • Section 1516 – Directors ’ report to include date of last appointment of statutory auditor or audit firm [CA 2014 s 1516]
  • β–Έ Chapter 11 – Confidentiality and professional secrecy (ss 1517-1525)
    • Section 1517 – Rules of confidentiality to apply [CA 2014 s 1517]
    • Section 1518 – Supplemental provisions in relation to section 1517 [CA 2014 s 1518]
    • Section 1519 – Saving [CA 2014 s 1519]
    • Section 1520 – Rules of confidentiality in relation to entities in third countries [CA 2014 s 1520]
    • Section 1521 – Incoming statutory auditor or audit firm to be afforded access to information [CA 2014 s 1521]
    • Section 1522 – Access by recognised accountancy body to audit documents [CA 2014 s 1522]
    • Section 1523 – Access by Supervisory Authority to information and documents held by recognised accountancy bodies or relevant persons [CA 2014 s 1523]
    • Section 1524 – Professional privilege [CA 2014 s 1524]
    • Section 1525 – No liability for acts done in compliance with obligations imposed by relevant provisions [CA 2014 s 1525]
  • β–Έ Chapter 12 – Auditing standards and audit reporting (ss 1526-1530)
    • Section 1526 – Auditing standards to be applied [CA 2014 s 1526]
    • Section 1527 – Audit of group accounts - responsibility of group auditor [CA 2014 s 1527]
    • Section 1528 – Further responsibility of group auditor [CA 2014 s 1528]
    • Section 1529 – Additional report to audit committee [CA 2014 s 1529]
    • Section 1530 – Auditors ’ reporting obligations under Article 12 of Regulation (EU) No 537/2014 [CA 2014 s 1530]
  • β–Έ Chapter 13 – Record keeping (ss 1531)
    • Section 1531 – Record keeping [CA 2014 s 1531]
  • β–Έ Chapter 14 – Objectivity (ss 1532)
    • Section 1532 – Future viability [CA 2014 s 1532]
  • β–Έ Chapter 15 – Independence (ss 1533-1550)
    • Section 1533 – Requirement for independence - general [CA 2014 s 1533]
    • Section 1534 – Professional scepticism [CA 2014 s 1534]
    • Section 1535 – Prohibited relationships - specific provisions to secure independence [CA 2014 s 1535]
    • Section 1536 – Prohibited relationships - financial or beneficial interest [CA 2014 s 1536]
    • Section 1537 – Prohibited relationships - mergers and acquisitions [CA 2014 s 1537]
    • Section 1538 – Threats to independence and other information to be recorded [CA 2014 s 1538]
    • Section 1539 – Preparation for statutory audit and assessment of threats to independence [CA 2014 s 1539]
    • Section 1540 – Non-intervention by certain persons in execution of audit [CA 2014 s 1540]
    • Section 1541 – Internal organisation of statutory auditors and audit firms [CA 2014 s 1541]
    • Section 1542 – Organisation of work of statutory auditors and audit firms [CA 2014 s 1542]
    • Section 1543 – Organisation of work of statutory auditors and audit firms - audit files [CA 2014 s 1543]
    • Section 1544 – Restrictions with regard to fees [CA 2014 s 1544]
    • Section 1545 – Restrictions with regard to fees exemption on exceptional basis [CA 2014 s 1545]
    • Section 1546 – Rotation of key audit partner in cases of public-interest entities [CA 2014 s 1546]
    • Section 1547 – Moratorium on taking up certain positions in audited undertakings or public-interest entities [CA 2014 s 1547]
    • Section 1548 – Rotation of statutory auditor and audit firms in case of public-interest entities - extension [CA 2014 s 1548]
    • Section 1549 – Rotation - reports by statutory auditor and audit firm in case of public-interest entities [CA 2014 s 1549]
    • Section 1550 – Provision of certain prohibited non-audit services by auditors of public-interest entities [CA 2014 s 1550]
  • β–Έ Chapter 16 – Audit committees (ss 1551)
    • Section 1551 – Audit committees for public-interest entities [CA 2014 s 1551]
  • β–Έ Chapter 17 – Cooperation with other Member States (ss 1552-1566)
    • Section 1552 – Cooperation with other Member States [CA 2014 s 1552]
    • Section 1553 – Specific requirements with regard to cooperation [CA 2014 s 1553]
    • Section 1554 – Confidentiality of information [CA 2014 s 1554]
    • Section 1555 – Supplemental provisions in relation to section 1554 [CA 2014 s 1555]
    • Section 1556 – Obligation to supply information required for certain purposes and saving concerning confidential information [CA 2014 s 1556]
    • Section 1557 – Obligation of Supervisory Authority or recognised accountancy body to gather information [CA 2014 s 1557]
    • Section 1558 – Application of section 1554 to certain information [CA 2014 s 1558]
    • Section 1559 – Requesting authority to be notified if its request not complied with [CA 2014 s 1559]
    • Section 1560 – Grounds for refusing request for information [CA 2014 s 1560]
    • Section 1561 – Use to which information may be put [CA 2014 s 1561]
    • Section 1562 – Counterpart authority to be notified of non-compliance with Audit Directive and Regulation (EU) No 537/2014 [CA 2014 s 1562]
    • Section 1563 – Counterpart authority may be requested to carry out investigation [CA 2014 s 1563]
    • Section 1564 – Duty of Supervisory Authority or recognised accountancy body to take certain action [CA 2014 s 1564]
    • Section 1565 – Due consideration to be given to counterpart authority ’ s request for investigation [CA 2014 s 1565]
    • Section 1566 – Grounds for refusing request for investigation [CA 2014 s 1566]
  • β–Έ Chapter 18 – Mutual recognition of regulatory arrangements between Member States (ss 1567)
    • Section 1567 – Mutual recognition of regulatory arrangements between Member States [CA 2014 s 1567]
  • β–Έ Chapter 19 – Transfer of audit working papers, etc., to third-country competent authorities (ss 1568-1571)
    • Section 1568 – Transfer of audit documentation to third-country competent authority [CA 2014 s 1568]
    • Section 1569 – Derogation from section 1568 in exceptional cases [CA 2014 s 1569]
    • Section 1570 – Particulars of working arrangements to be notified [CA 2014 s 1570]
    • Section 1571 – Joint inspections [CA 2014 s 1571]
  • β–Έ Chapter 20 – International aspects (ss 1572)
    • Section 1572 – Approval of third-country auditor [CA 2014 s 1572]
  • β–Έ Chapter 21 – Registration and oversight of third-country auditors and third-country audit entities (ss 1573-1581)
    • Section 1573 – Registration of third-country auditors and third-country audit entities [CA 2014 s 1573]
    • Section 1574 – Exemption from quality assurance [CA 2014 s 1574]
    • Section 1575 – Removal of third-country auditor or third-country audit entity registered in accordance with section 1573 from public register [CA 2014 s 1575]
    • Section 1576 – Audit by non-registered auditor or audit entity - consequence [CA 2014 s 1576]
    • Section 1577 – Conditions for registration of third-country auditor or third-country audit entity [CA 2014 s 1577]
    • Section 1578 – Supervisory Authority may assess matter of equivalence for purposes of section 1577(2)(c) [CA 2014 s 1578]
    • Section 1579 – Certain fees chargeable by Supervisory Authority [CA 2014 s 1579]
    • Section 1580 – Exemptions in case of equivalence [CA 2014 s 1580]
    • Section 1581 – Investigations and sanctions [CA 2014 s 1581]
  • β–Έ Chapter 22 – Savings for disciplinary proceedings in being (ss 1581-1584)
    • Section 1582 – Savings for disciplinary proceedings in being - 2010 Audits Regulations [CA 2014 s 1582]
    • Section 1583 – Savings for disciplinary proceedings in being - 2016 Audits Regulations [CA 2014 s 1583]
    • Section 1584 – Savings for disciplinary proceedings in being - prescribed accountancy bodies [CA 2014 s 1584]
β–Έ Part 28 – Sustainability reporting (ss 1585-1648)
  • β–Έ Chapter 1 – Preliminary and General (ss 1585-1588)
    • Section 1585 – Interpretation – Part 28 [CA 2014 s 1585]
    • Section 1586 – Definition of "applicable company" [CA 2014 s 1586]
    • Section 1587 – Application of Part [CA 2014 s 1587]
    • Section 1588 – Non-application to certain financial products and undertakin [CA 2014 s 1588]
  • β–Έ Chapter 2 – Sustainability Reporting (ss 1589-1601)
    • Section 1589 – Key intangible resources [CA 2014 s 1589]
    • Section 1590 – Sustainability reporting [CA 2014 s 1590]
    • Section 1591 – Consultation with employees’ representatives [CA 2014 s 1591]
    • Section 1592 – Derogation from section 1590 for certain applicable companies [CA 2014 s 1592]
    • Section 1593 – Deemed compliance with section 327(3)(b) [CA 2014 s 1593]
    • Section 1594 – Exemption from section 1590 for certain subsidiaries [CA 2014 s 1594]
    • Section 1595 – Conditions to be met for exemption in section 1594 [CA 2014 s 1595]
    • Section 1596 – Consolidated sustainability reporting [CA 2014 s 1596]
    • Section 1597 – Consultation with employees’ representatives [CA 2014 s 1597]
    • Section 1598 – Exemption from section 1596 for certain subsidiaries [CA 2014 s 1598]
    • Section 1599 – Conditions for exemption in section 1598 [CA 2014 s 1599]
    • Section 1600 – Single electronic reporting format of directors’ report of applicable companies [CA 2014 s 1600]
    • Section 1601 – Documents to be annexed to annual return: applicable companies [CA 2014 s 1601]
  • β–Έ Chapter 3 – Sustainability Reporting Concerning Third-Country Undertakings (ss 1602-1607)
    • Section 1602 – Interpretation – Chapter 3 [CA 2014 s 1602]
    • Section 1603 – Sustainability reporting for applicable subsidiaries and applicable branches [CA 2014 s 1603]
    • Section 1604 – Documents to be annexed to annual return: applicable subsidiaries [CA 2014 s 1604]
    • Section 1605 – Documents to be delivered to Registrar: applicable branches [CA 2014 s 1605]
    • Section 1606 – Responsibility for drawing-up, publishing and making accessible sustainability reports concerning third-country undertakings [CA 2014 s 1606]
    • Section 1607 – Transitional provisions [CA 2014 s 1607]
  • β–Έ Chapter 4 – Assurance of Sustainability Reporting (ss 1608-1625)
    • Section 1608 – Interpretation (Chapter 4) [CA 2014 s 1608]
    • Section 1609 – Appointment of statutory auditor for purposes of carrying out assurance of sustainability reporting [CA 2014 s 1609]
    • Section 1610 – Assurance standards to be applied [CA 2014 s 1610]
    • Section 1611 – Organisation of work of statutory auditors and audit firms when carrying out assurance of sustainability reporting [CA 2014 s 1611]
    • Section 1612 – Organisation of work of statutory auditors and audit firms - assurance files [CA 2014 s 1612]
    • Section 1613 – Assurance report on sustainability reporting [CA 2014 s 1613]
    • Section 1614 – Assurance of consolidated sustainability reporting [CA 2014 s 1614]
    • Section 1615 – Further responsibility of group auditor in relation to assurance of sustainability reporting [CA 2014 s 1615]
    • Section 1616 – Audit committees for public-interest entities – responsibilities in relation to assurance of sustainability reporting [CA 2014 s 1616]
    • Section 1617 – Resolution for accredited third party to prepare report on certain elements of sustainability reporting [CA 2014 s 1617]
    • Section 1618 – Prohibited non-audit services in case of assurance of sustainability reporting of public-interest entity [CA 2014 s 1618]
    • Section 1619 – Restrictions with regard to fees [CA 2014 s 1619]
    • Section 1620 – Confidentiality and professional secrecy [CA 2014 s 1620]
    • Section 1621 – Independence, objectivity and professional scepticism [CA 2014 s 1621]
    • Section 1622 – Irregularities [CA 2014 s 1622]
    • Section 1623 – Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting [CA 2014 s 1623]
    • Section 1624 – Removal of statutory auditors from carrying out assurance of sustainability reporting of public-interest entities [CA 2014 s 1624]
    • Section 1625 – Notification to Supervisory Authority of certain matters regarding cessation of office [CA 2014 s 1625]
  • β–Έ Chapter 5 – Approval to carry out assurance of sustainability reporting (ss 1626-1639)
    • Section 1626 – Approval to carry out assurance of sustainability reporting [CA 2014 s 1626]
    • Section 1627 – Conditions for approval to carry out assurance of sustainability reporting as statutory auditor [CA 2014 s 1627]
    • Section 1628 – Appropriate qualification for purpose of section 1627(a) [CA 2014 s 1628]
    • Section 1629 – Aptitude test to be passed [CA 2014 s 1629]
    • Section 1630 – Scope of aptitude test [CA 2014 s 1630]
    • Section 1631 – Adequate standards to be applied in administration of aptitude test [CA 2014 s 1631]
    • Section 1632 – Conditions for approval to carry out assurance of sustainability reporting as a statutory audit firm [CA 2014 s 1632]
    • Section 1633 – Basis on which audit firms approved in other Member States may carry out assurance of sustainability reporting in State [CA 2014 s 1633]
    • Section 1634 – Restriction as to persons who may carry out assurance of sustainability reporting [CA 2014 s 1634]
    • Section 1635 – Transitional provisions relating to approval of certain statutory auditors [CA 2014 s 1635]
    • Section 1636 – Public register [CA 2014 s 1636]
    • Section 1637 – Notification of information to Registrar [CA 2014 s 1637]
    • Section 1638 – Continuing education [CA 2014 s 1638]
    • Section 1639 – Withdrawal of approval under this Part [CA 2014 s 1639]
  • β–Έ Chapter 6 – Approval and registration of third-country auditors for purposes of carrying out assurance of sustainability reporting (ss 1640-1641)
    • Section 1640 – Approval of third-country auditors to carry out assurance of sustainability reporting [CA 2014 s 1640]
    • Section 1641 – Registration of third-country audit firms and third-country audit entities for assurance of sustainability reporting [CA 2014 s 1641]
  • β–Έ Chapter 7 – Quality assurance and oversight of statutory auditors carrying out assurance of sustainability reporting 9ss 1642-1648)
    • Section 1642 – System of quality assurance [CA 2014 s 1642]
    • Section 1643 – Organisation of quality assurance system [CA 2014 s 1643]
    • Section 1644 – Quality assurance review deemed to include individual auditors in certain cases [CA 2014 s 1644]
    • Section 1645 – Right of recognised accountancy body as regards professional discipline [CA 2014 s 1645]
    • Section 1646 – System of investigation and penalties [CA 2014 s 1646]
    • Section 1647 – Co-operation and mutual recognition of regulatory arrangements between Member States [CA 2014 s 1647]
    • Section 1648 – Transfer of assurance working papers etc. to third-country competent authorities [CA 2014 s 1648]
β–Έ Schedules
  • Schedule 1 Form of constitution of private company limited by shares
  • β–Έ Schedule 2 Repeals and revocations
    • Part 1 – Acts of the oireachtas repealed
    • Part 2 – Statutory instruments revoked
  • β–Έ Schedule 3 Accounting principles, form and content of entity financial statements
    • Part I – Construction of references to provisions of schedule (para 1)
    • Part II – General rules and formats (para 2-10)
    • Part III – Accounting principles and valuation rules (para 11-42)
    • Part IV – Information required by way of notes to financial statements (para 43-67)
    • Part V – Special provisions where a company is a holding company or subsidiary undertaking (para 68-72)
    • Part VI – Interpretation of certain expressions in schedule (para 73-81)
  • β–Έ Schedule 3A Accounting principles, form and content of entity financial statements of a company qualifying for the small companies regime
    • Part I – Construction of references to provisions of Schedule (para 1)
    • Part II – General rules and formats (para 2-9)
    • Part III – Accounting principles and valuation rules (para 11-42)
    • Part IV – Information required by way of notes to financial statements (para 43-56)
    • Part V – Special provisions where a company is a holding company or subsidiary undertaking (para 57-58)
    • Part VI – Interpretation of certain expressions in Schedule (para 59-66)
  • β–Έ Schedule 3B Accounting principles, form and content of financial statements of a company qualifying for the micro companies regime
    • Part I – Construction of references to provisions of Schedule (para 1)
    • Part II – General rules and formats (para 2-10)
    • Part III – Accounting principles and valuation rules (para 11-30)
    • Part IV – Information required by way of notes to financial statements (para 31-35)
    • Part V – Interpretation of certain expressions in Schedule (para 36-40)
  • β–Έ Schedule 4 Accounting principles, form and content of group financial statements
    • Part I – Construction of references to provisions of schedule (para 1)
    • Part II – General rules and formats (para 2-6)
    • Part III – Accounting principles and valuation rules (para 7-23)
    • Part IV – Information required by way of notes to group financial statements (para 24-31)
    • Part V – Miscellaneous matters (para 32)
  • β–Έ Schedule 4A Accounting principles, form and content of group financial statements for companies subject to the small company regime
    • Part I – Construction of references to provisions of Schedule (para 1)
    • Part II – General rules and formats (para 2-6)
    • Part III – Accounting principles and valuation rules (para 7-23)
    • Part IV – Information required by way of notes to group financial statements (para 24-31)
    • Part V – Miscellaneous matters (para 32)
  • Schedule 5 List of companies for certain purposes of act (including, in particular, sections 142, 350, 362 and 510)
  • Schedule 6 Further savings and transitional provisions
  • Schedule 7 Form of constitution of designated activity company limited by shares
  • Schedule 8 Form of constitution of designated activity company limited by guarantee
  • Schedule 9 Form of constitution of public limited company
  • Schedule 10 Form of constitution of company limited by guarantee
  • Schedule 11 Form of constitution of private unlimited company having a share capital
  • Schedule 12 Form of constitution of public unlimited company having a share capital
  • Schedule 13 Form of constitution of public unlimited company not having a share capital
  • Schedule 14 Provisions applied to unregistered companies
  • β–Έ Schedule 15 Repeals and revocation in relation to unregistered companies
    • Part 1 – - Statutes repealed
    • Part 2 – - Instruments or charters revoked
  • Schedule 16 Form of constitution of investment company
  • Schedule 17 Conditions to be satisfied for application of segregated liability to sub-funds of investment company trading before 30 June 2005
  • Schedule 18 Table of activities relevant to the definitions of 'logging undertaking' and 'mining or quarrying undertaking ' in section 1449
  • Schedule 19 Standards relating to training and qualifications for approval of individual as statutory auditor
  • Schedule 20 Information required, by chapter 5 of part 27, to be supplied and entered in public register
  • Schedule 21 Section 1110O
  • Schedule 22 Corporate Enforcement Authority
  • Schedule 23 Standards relating to training and qualifications for approval to carry out assurance of sustainability reporting [CA 2014 Sch 23]
  • Schedule 24 Additional information required to be supplied and entered in Public Register [CA 2014 Sch 24]
Part 24 – Investment companies / Chapter 1 – Preliminary and interpretation

Chapter 1 – Preliminary and interpretation (ss 1385-1389)

Contents

  • Section 1385 – Interpretation (Part 24) [CA 2014 s 1385] Section commentary
  • Section 1386 – Definition of β€œinvestment company” and construction of references to nominal value of shares, etc. [CA 2014 s 1386] Section commentary
  • Section 1387 – Application of Parts 1 to 14 to investment companies [CA 2014 s 1387] Section commentary
  • Section 1388 – Application of Part 17 to investment companies Section commentary
  • Section 1389 – Adaptation of certain provisions of UCITS Regulations [CA 2014 s 1389] Section commentary

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