Companies Act 2014 section 1238

Trading under a misleading name

Section 1238 prohibits the misuse of the term "unlimited company" in business names and prevents unlimited companies from using names that disguise their true legal status.

• No entity (other than an unlimited company) or individual may trade under a name ending with "unlimited company", "cuideachta neamhtheoranta", or abbreviations of these terms
• An unlimited company must not use a name that could give the impression it is any other type of company or corporate body, where its unlimited status would be material to any person
• Breach of these rules by an entity, individual, or any officer in default constitutes a category 3 offence
• An exemption applies to companies governed by Part 21 (external companies) whose constitutional provisions would entitle them to rank as an unlimited company if registered in the State

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