Companies Act 2014 section 1237

Provisions as to names of unlimited companies

Section 1237 sets out the rules governing the naming of unlimited companies, including the required suffixes, permitted abbreviations, and business name registration requirements.

• An unlimited company's name must end with "unlimited company" or the Irish equivalent "cuideachta neamhtheoranta".
• These terms may be abbreviated to "u.c." or "uc" and "c.n." or "cn" respectively, in lowercase or capitalised form, after the company has been registered.
• If an unlimited company trades under a name other than its corporate name, it must register that business name as required by law, though using the permitted abbreviations alone does not trigger this registration requirement.
• Transitional provisions under section 1247 apply to existing unlimited companies that may not have previously been required to include these words in their names.