Companies Act 2014 section 268

Supplemental provisions in relation to section 267

Section 268 sets out the requirements for indexing and accessibility of the register of interests in shares and debentures maintained under section 267.

• Where the register does not already serve as its own index, the company must maintain a separate index of names kept in the same location as the register
• The index must allow information recorded against each name to be found readily, and must be updated within 14 days of a new name being entered in the register
• The register must be open and accessible to anyone attending the company's annual general meeting, from at least 15 minutes before the meeting starts and throughout its duration
• Failure to comply with these requirements is a category 3 offence, for which both the company and any officer in default may be held liable