Companies Act 2014 section 174

Power to close register

Section 174 permits a company to temporarily close its register of members for up to 30 days per year, provided it advertises the closure in advance in a local newspaper.

  • A company may temporarily close its register of members at any time during the year.
  • The company must advertise the closure in a newspaper circulating in the district where the company's registered office is situated.
  • The register may be closed on one or more occasions, but the total closure period must not exceed 30 days in any single year.
  • This provision re-enacts section 121 of the Companies Act 1963.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.