Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications →
  • Tax Magic 2026 See all events →
  • Blog Legislation Videos
  • About Tax World UK 🇬🇧
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications
Events
Tax Magic 2026 See all events
Resources
Blog Legislation Videos
Company
About Tax World UK 🇬🇧
Log in Get Started

Companies Act 2014

▸ 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 “subsidiary” [CA 2014 s 7]
  • Section 8 – Definitions of “holding company”, “wholly owned subsidiary” and “group 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]
▸ Part 2 – Incorporation and registration (ss 15-63)
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 3 – Share capital, shares and certain other instruments (ss 64-126)
  • ▸ 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]
  • ▸ Chapter 2 – Offers of securities to the public (ss 68)
    • Section 68 – Limitation on offers of securities to the public [CA 2014 s 68]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 6 – Acquisition of own shares (ss 102-116)
    • Section 102 – Company acquiring its own shares, etc. — 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]
  • ▸ 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 “distribution”, “capitalisation”, 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]
▸ Part 4 – Corporate governance (ss 127-218)
  • ▸ Chapter 1 – Preliminary (ss 127)
    • Section 127 – Access to documents during business hours [CA 2014 s 127]
  • ▸ 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 — 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 — ordinary resolutions, special resolutions, etc., — 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 — 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]
  • ▸ Chapter 7 – Summary approval procedure (ss 200-211)
    • Section 200 – Interpretation (Chapter 7) [CA 2014 s 200]
    • Section 201 – Chapter 7 — 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]
  • ▸ Chapter 8 – Protection for minorities (ss 212)
    • Section 212 – Remedy in case of oppression [CA 2014 s 212]
  • ▸ 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]
  • ▸ 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 — “relevant 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]
▸ Part 5 – Duties of directors and other officers (ss 219-271)
  • ▸ 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]
  • ▸ 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 — 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]
  • ▸ 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]
  • ▸ 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 — control by members over guaranteed periods of employment [CA 2014 s 249]
    • Section 250 – Anti-avoidance provision — 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 – “Existing legal obligation” — 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]
  • ▸ Chapter 5 – Disclosure of interests in shares and debentures (ss 256-269)
    • Section 256 – Interpretation generally (Chapter 5) [CA 2014 s 256]
    • Section 257 – “Disclosable interest” — 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 — first of the 5 cases in which duty arises — interests held at commencement of Chapter [CA 2014 s 261]
    • Section 262 – Second and third cases in which duty to notify arises — interests acquired or ceasing to be held [CA 2014 s 262]
    • Section 263 – Fourth and fifth cases in which duty to notify arises — 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]
  • ▸ Chapter 6 – Responsibilities of officers of company — provisions explaining what being “in default” means and presumption regarding that matter (ss 270-271)
    • Section 270 – Meaning of “in 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]
  • ▸ Chapter 7 – Early warning tools (s 271A)
    • Section 271A – Early warning tools [CA 2014 s 271A]
▸ Part 6 – Financial statements, annual return and audit (ss 272-407)
  • ▸ Chapter 1 – Preliminary (ss 272-280)
    • Section 272 – What this Part contains and use of prefixes — “Companies Act” and “IFRS” [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 — 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 15 – Audit exemption (ss 358-364)
    • Section 358 – Main conditions for audit exemption — non-group situation [CA 2014 s 358]
    • Section 359 – Main conditions for audit exemption — 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]
  • ▸ Chapter 16 – Special audit exemption for dormant companies (ss 365)
    • Section 365 – Dormant company audit exemption [CA 2014 s 365]
  • ▸ 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]
  • ▸ Chapter 18 – Appointment of statutory auditors (ss 380-385)
    • Section 380 – Statutory auditors — 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 — 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 22 – False statements — offence (ss 406)
    • Section 406 – False statements in returns, financial statements, etc. [CA 2014 s 406]
  • ▸ Chapter 23 – Transitional (ss 407)
    • Section 407 – Transitional provision — companies accounting by reference to Sixth Schedule to Act of 1963 [CA 2014 s 407]
▸ Part 7 – Charges and debentures (ss 408-427)
  • ▸ Chapter 1 – Interpretation (ss 408)
    • Section 408 – Definitions (Part 7) [CA 2014 s 408]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 8 – Receivers (ss 428-448)
  • ▸ Chapter 1 – Interpretation (ss 428)
    • Section 428 – Appointment of receiver under powers contained in instrument: construction of such reference [CA 2014 s 428]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 9 – Reorganisations, acquisitions, mergers and divisions (ss 449-507)
  • ▸ Chapter 1 – Schemes of arrangement (ss 449-455)
    • Section 449 – Interpretation (Chapter 1) [CA 2014 s 449]
    • Section 450 – Scheme meetings — 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]
  • ▸ 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]
  • ▸ 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 — 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]
  • ▸ 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 — 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]
▸ Part 10 – Examinerships (ss 508-558)
  • ▸ Chapter 1 – Interpretation (ss 508)
    • Section 508 – Interpretation (Part 10) [CA 2014 s 508]
  • ▸ 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 — 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]
  • ▸ 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 — 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]
  • ▸ 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 — 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]
  • ▸ 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]
▸ Part 10A – Rescue process for small and micro companies (ss 558A-558ZAJ)
  • ▸ Chapter 1 – Interpretation (s 558A)
    • Section 558A – Interpretation (Part 10A) [CA 2014 s 558A]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 11 – Winding up (ss 559-724)
  • ▸ 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 — general statement as to position under Act [CA 2014 s 561]
    • Section 562 – Types of voluntary winding up — 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 — 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 — 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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
  • ▸ 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]
  • ▸ 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]
▸ Part 12 – Strike off and restoration (ss 724A-745)
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 3 – Miscellaneous (ss 745)
    • Section 745 – Disclosure of information by Revenue Commissioners to Registrar [CA 2014 s 745]
▸ Part 13 – Investigations (ss 746-796)
  • ▸ Chapter 1 – Preliminary (ss 746)
    • Section 746 – Interpretation (Part 13) [CA 2014 s 746]
  • ▸ 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 “officer” and “agent” 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 14 – Compliance and enforcement (ss 797-886)
  • ▸ 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]
  • ▸ 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 — 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 – “Share acquisition agreement” — 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]
  • ▸ 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 – “Company that has a restricted person” — 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]
  • ▸ Chapter 4 – Disqualification generally (ss 837-848)
    • Section 837 – Interpretation generally (Chapter 4) [CA 2014 s 837]
    • Section 838 – Meaning of “disqualified” and “disqualification 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]
  • ▸ Chapter 5 – Disqualification and restriction undertakings (ss 849-854)
    • Section 849 – Definitions (Chapter 5) [CA 2014 s 849]
    • Section 850 – Disqualification undertaking — 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 — 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]
  • ▸ 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]
  • ▸ 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 — 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 15 – Functions of registrar and of regulatory and advisory bodies (ss 887-962)
  • ▸ Chapter 1 – Registrar of Companies (ss 887-899A)
    • Section 887 – Registration office, “register”, 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]
  • ▸ 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 Dáil Éireann [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]
  • ▸ 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 Síochána [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]
  • ▸ 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 Síochána [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]
  • ▸ 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]
  • ▸ 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]
▸ Part 16 – Designated activity companies (ss 963-999)
  • ▸ 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]
  • ▸ 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 “designated 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]
  • ▸ 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 — use of “limited” or “teoranta” 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 “IAS 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]
  • ▸ 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]
  • ▸ Chapter 7 – Examinerships (ss 998)
    • Section 998 – Petitions for examinerships [CA 2014 s 998]
  • ▸ Chapter 7A – Winding up (ss 998A)
    • Section 998A – Application of Chapter 7 of Part 11 to DACs [CA 2014 s 998A]
  • ▸ 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]
▸ Part 17 – Public limited companies (ss 1000-1171)
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 — certain securities or money-market instruments constituting consideration for allotment [CA 2014 s 1031]
    • Section 1032 – Dispensation from section 1028 — 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 “relevant 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]
  • ▸ 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 — 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 — second class of case in which duty arises [CA 2014 s 1050]
    • Section 1051 – “Percentage 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 – “Share acquisition agreement” — 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]
  • ▸ 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 – “Market purchase”, “overseas market purchase” and “off-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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 — 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 8D – Offences and penalties (ss 1110P)
    • Section 1110P – Offences and penalties [CA 2014 s 1110P]
  • ▸ 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]
  • ▸ 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 “IAS Regulation” in the case PLCs [CA 2014 s 1116]
    • Section 1116A – Modification of definition of “ 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]
  • ▸ Chapter 11 – Debentures (ss 1121)
    • Section 1121 – Provisions as to register of debenture holders [CA 2014 s 1121]
  • ▸ Chapter 12 – Examinerships (ss 1122)
    • Section 1122 – Petitions for examinerships [CA 2014 s 1122]
  • ▸ Chapter 12A – Winding Up (ss 1122A)
    • Section 1122A – Application of Chapter 7 of Part 11 to PLCs [CA 2014 s 1122A]
  • ▸ Chapter 13 – Reorganisations (ss 1123)
    • Section 1123 – Acquisitions of uncertificated securities from dissenting shareholders [CA 2014 s 1123]
  • ▸ 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]
  • ▸ Chapter 15 – Investigations (ss 1126)
    • Section 1126 – Inspectors — minimum number of members that may apply for their appointment in the case of a PLC [CA 2014 s 1126]
  • ▸ 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 — 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]
  • ▸ 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 — 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]
  • ▸ 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]
▸ Part 18 – Guarantee companies (ss 1172-1226)
  • ▸ 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]
  • ▸ 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 “company 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 — use of “limited” or “teoranta” by existing guarantee company [CA 2014 s 1190]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 “IAS 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]
  • ▸ 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]
  • ▸ Chapter 7 – Examinerships (ss 1224)
    • Section 1224 – Petitions for examinerships [CA 2014 s 1224]
  • ▸ Chapter 8 – Investigations (ss 1225)
    • Section 1225 – Application of section 747(2) to CLGs [CA 2014 s 1225]
  • ▸ 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]
▸ Part 19 – Unlimited companies (ss 1227-1282)
  • ▸ 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]
  • ▸ 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 — omission of “unlimited company” or “cuideachta neamhtheoranta” by existing unlimited company [CA 2014 s 1247]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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 “IAS regulation” in the case of PUCs and PULCs [CA 2014 s 1267]
    • Section 1267A – Modification of definition of “ 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]
  • ▸ 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]
  • ▸ Chapter 7 – Examinerships (ss 1280)
    • Section 1280 – Petitions for examinerships [CA 2014 s 1280]
  • ▸ Chapter 7A – Winding Up (ss 1280A)
    • Section 1280A – Application of Chapter 7 of Part 11 to unlimited companies [CA 2014 s 1280A]
  • ▸ Chapter 8 – Investigations (ss 1281)
    • Section 1281 – Application of section 747(2) to PUCs and PULCs [CA 2014 s 1281]
  • ▸ 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]
▸ Part 20 – Re-registration (ss 1283-1299)
  • ▸ Chapter 1 – Interpretation (ss 1283)
    • Section 1283 – Interpretation (Part 20) [CA 2014 s 1283]
  • ▸ 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]
  • ▸ 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]
▸ Part 21 – External companies (ss 1300-1311)
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 4 – Service of documents (ss 1310)
    • Section 1310 – Service of documents [CA 2014 s 1310]
  • ▸ Chapter 5 – Compliance (ss 1311)
    • Section 1311 – Duty of securing compliance with this Part [CA 2014 s 1311]
▸ Part 22 – Unregistered companies and joint stock companies (ss 1312-1347)
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 3 – Winding up of unregistered company (ss 1326-1333)
    • Section 1326 – Chapter 3 — construction of expression “unregistered 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]
  • ▸ 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]
  • ▸ 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 “limited” or “teoranta”, 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]
▸ Part 23 – Public offers of securities, financial reporting by traded companies, prevention of market abuse, etc. (ss 1348-1384)
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 24 – Investment companies (ss 1385-1415)
  • ▸ Chapter 1 – Preliminary and interpretation (ss 1385-1389)
    • Section 1385 – Interpretation (Part 24) [CA 2014 s 1385]
    • Section 1386 – Definition of “investment 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 4 – Financial statements (ss 1400-1401A)
    • Section 1400 – Statutory financial statements [CA 2014 s 1400]
    • Section 1400A – Modification of definition of “ 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]
  • ▸ Chapter 5 – Winding up (ss 1402)
    • Section 1402 – Circumstances in which company may be wound up by the court [CA 2014 s 1402]
  • ▸ Chapter 6 – Restoration (ss 1403)
    • Section 1403 – Restoration by the court [CA 2014 s 1403]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 9 – Migration of funds (ss 1408-1415)
    • Section 1408 – Definitions (Chapter 9) [CA 2014 s 1408]
    • Section 1409 – “Registration documents” — 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]
▸ Part 25 – Miscellaneous (ss 1416-1448)
  • ▸ 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]
  • ▸ Chapter 1A – Provisions concerning bank recovery and resolution (ss 1428A)
    • Section 1428A – Priority of payments in a winding up [CA 2014 s 1428A]
  • ▸ 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]
▸ Part 26 – Payments to Governments (ss 1449-1460)
  • ▸ Chapter 1 – Preliminary (ss 1449)
    • Section 1449 – Interpretation [CA 2014 s 1449]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Part 27 – Statutory audits (ss 1461-1584)
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 13 – Record keeping (ss 1531)
    • Section 1531 – Record keeping [CA 2014 s 1531]
  • ▸ Chapter 14 – Objectivity (ss 1532)
    • Section 1532 – Future viability [CA 2014 s 1532]
  • ▸ 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]
  • ▸ Chapter 16 – Audit committees (ss 1551)
    • Section 1551 – Audit committees for public-interest entities [CA 2014 s 1551]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ Chapter 20 – International aspects (ss 1572)
    • Section 1572 – Approval of third-country auditor [CA 2014 s 1572]
  • ▸ 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]
  • ▸ 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]
▸ Part 28 – Sustainability reporting (ss 1585-1648)
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
  • ▸ 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]
▸ Schedules
  • Schedule 1 Form of constitution of private company limited by shares
  • ▸ Schedule 2 Repeals and revocations
    • Part 1 – Acts of the oireachtas repealed
    • Part 2 – Statutory instruments revoked
  • ▸ 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)
  • ▸ 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)
  • ▸ 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)
  • ▸ 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)
  • ▸ 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
  • ▸ 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 23 – Public offers of securities, financial reporting by traded companies, prevention of market abuse, etc. / Chapter 5 – Application of section 393 to a company to which Part 23 applies

Chapter 5 – Application of section 393 to a company to which Part 23 applies (ss 1384A)

Contents

  • Section 1384A – Application of section 393 to a company to which Part 23 applies [CA 2014 s 1384A] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld UK 🇬🇧

Explore

  • Blog
  • Legislation
  • Publications
  • Events

© Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.