Companies Act 2014 section 1179

Trading under a misleading name

Section 1179 prohibits the misuse of names associated with companies limited by guarantee (CLGs) and prevents CLGs from using names that misrepresent their true company type.

• Only a genuine CLG may trade using a name ending with "company limited by guarantee" or its Irish equivalent or abbreviations thereof; any other body or individual doing so commits a category 3 offence.
• A CLG must not use a name that could give the impression it is a different type of company or corporate body, particularly where its CLG status would be material to any person.
• Both the offending body or individual and any defaulting officer may be found guilty of a category 3 offence for breaching these rules.
• An exemption applies to companies governed by Part 21 of the Act whose constitutional provisions would entitle them to rank as a CLG had they been registered in the State.