Companies Act 2014 section 1326

Chapter 3 — construction of expression "unregistered company"

Section 1326 defines what counts as an "unregistered company" for the purposes of the winding-up provisions in Chapter 3 of Part 22 of the Companies Act 2014.

• The term "unregistered company" covers a broad range of entities including trustee savings banks, partnerships (whether limited or not), associations, and companies not registered under the Act.
• Two categories are excluded: companies already registered under the Companies Act 2014 (as defined in section 2(1)), and domestic partnerships, associations, or companies with fewer than 8 members.
• The exclusion for small entities (fewer than 8 members) applies only where the entity was not formed outside Ireland — meaning foreign-formed entities with fewer than 8 members can still be treated as unregistered companies.
• This definition is important because it determines which entities can be wound up under the unregistered company winding-up procedures set out in Chapter 3.