Companies Act 2014 section 1003

Societas Europaea to be regarded as PLC

Section 1003 establishes that a Societas Europaea (SE) registered with the Registrar is to be treated as a public limited company (PLC) for the purposes of this Part, while clarifying that it is not to be regarded as an investment company.

• A Societas Europaea (SE) is a type of European company structure recognised across the EU
• Once registered with the Registrar in Ireland, an SE is treated as a PLC under this Part of the Act
• This PLC treatment applies only for the purposes of this Part and does not extend more broadly
• An SE is expressly excluded from being considered an investment company as defined in Part 24 of the Act