{
  "url": "https://openlegislation.uk/companies-act-1976",
  "json_url": "https://openlegislation.uk/companies-act-1976.json",
  "id": "ukpga/1976/69",
  "title": "Companies Act 1976",
  "short_title": "Companies Act 1976",
  "long_title": "An Act to amend the law relating to companies and, in connection therewith, to amend the law relating to the registration of business names.",
  "citation": "1976 c. 69",
  "type": "ukpga",
  "year": "1976",
  "number": "69",
  "version": "current",
  "date": "1976-11-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-act-1976/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Accounts, Accounting Records and Auditors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/duty-to-prepare-lay-and-deliver-accounts-by-reference-to-accounting-reference-periods",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to prepare, lay and deliver accounts by reference to accounting reference periods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Duty to prepare, lay and deliver accounts by reference to accounting reference periods",
      "url": "https://openlegislation.uk/companies-act-1976/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duty-to-prepare-lay-and-deliver-accounts-by-reference-to-accounting-reference-periods"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Accounting reference period of a company",
      "url": "https://openlegislation.uk/companies-act-1976/section-2",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duty-to-prepare-lay-and-deliver-accounts-by-reference-to-accounting-reference-periods"
    },
    {
      "path": "section/3",
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      "heading": "Alteration of accounting reference period",
      "url": "https://openlegislation.uk/companies-act-1976/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duty-to-prepare-lay-and-deliver-accounts-by-reference-to-accounting-reference-periods"
    },
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      "path": "section/4",
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      "number": "4",
      "heading": "Penalties for not complying with section 1 within the period allowed for laying and delivering accounts",
      "url": "https://openlegislation.uk/companies-act-1976/section-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Default order in case of continued failure to comply with section 1(7) after the end of the period allowed for laying and delivering accounts",
      "url": "https://openlegislation.uk/companies-act-1976/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duty-to-prepare-lay-and-deliver-accounts-by-reference-to-accounting-reference-periods"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "The period allowed for laying and delivering accounts",
      "url": "https://openlegislation.uk/companies-act-1976/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duty-to-prepare-lay-and-deliver-accounts-by-reference-to-accounting-reference-periods"
    },
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      "path": "section/7",
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      "heading": "Transitional provisions and savings",
      "url": "https://openlegislation.uk/companies-act-1976/section-7",
      "extent": null,
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    },
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      "path": "section/8",
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    {
      "path": "part/I/crossheading/duty-to-prepare-and-deliver-accounts-in-the-case-of-oversea-companies",
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      "number": null,
      "heading": "Duty to prepare and deliver accounts in the case of oversea companies",
      "url": null,
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    },
    {
      "path": "section/9",
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      "url": "https://openlegislation.uk/companies-act-1976/section-9",
      "extent": null,
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      "path": "section/10",
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      "heading": "Accounting reference period of oversea company",
      "url": "https://openlegislation.uk/companies-act-1976/section-10",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duty-to-prepare-and-deliver-accounts-in-the-case-of-oversea-companies"
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      "extent": null,
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      "path": "part/I/crossheading/accounting-records",
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    },
    {
      "path": "section/12",
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    {
      "path": "part/I/crossheading/auditors",
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      "heading": "Auditors",
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    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": "Qualifications of auditors",
      "url": "https://openlegislation.uk/companies-act-1976/section-13",
      "extent": null,
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    },
    {
      "path": "section/14",
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      "heading": "Appointment and removal of auditors",
      "url": "https://openlegislation.uk/companies-act-1976/section-14",
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    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": "Supplementary provisions relating to appointment and removal of auditors",
      "url": "https://openlegislation.uk/companies-act-1976/section-15",
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    },
    {
      "path": "section/16",
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      "heading": "Resignation of auditors",
      "url": "https://openlegislation.uk/companies-act-1976/section-16",
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    {
      "path": "section/17",
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      "heading": "Right of auditor who resigns to requisition meeting of company, etc.",
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    {
      "path": "section/18",
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      "heading": "Powers of auditors in relation to subsidiaries",
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    {
      "path": "section/19",
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      "heading": "False statements, etc. to auditors",
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      "extent": null,
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    {
      "path": "section/20",
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      "number": "20",
      "heading": "Auditors of body which is both a company and a trade union, etc.",
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      "extent": null,
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      "parent": "part/I/crossheading/auditors"
    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "Miscellaneous and Supplementary",
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    },
    {
      "path": "part/II/crossheading/returns-as-to-directors-and-registered-office",
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      "number": null,
      "heading": "Returns as to directors and registered office",
      "url": null,
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      "parent": "part/II"
    },
    {
      "path": "section/21",
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      "number": "21",
      "heading": "Statement of first directors and secretary to be delivered on application for registration of company",
      "url": "https://openlegislation.uk/companies-act-1976/section-21",
      "extent": null,
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    {
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      "heading": "Notification of changes in directors and secretary, etc.",
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    {
      "path": "section/23",
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      "heading": "Registered office of company",
      "url": "https://openlegislation.uk/companies-act-1976/section-23",
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    {
      "path": "part/II/crossheading/disclosure-of-interests-in-shares",
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      "path": "section/24",
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      "heading": "Duty of director to notify company of acquisition, etc. of its securities",
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      "path": "section/25",
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      "heading": "Duty of company to notify recognised stock exchange of acquisition, etc. of its securities by director",
      "url": "https://openlegislation.uk/companies-act-1976/section-25",
      "extent": null,
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    {
      "path": "section/26",
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      "heading": "Duty to notify company of acquisition, etc. of voting shares",
      "url": "https://openlegislation.uk/companies-act-1976/section-26",
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      "path": "section/27",
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    },
    {
      "path": "part/II/crossheading/disqualification-orders",
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      "heading": "Disqualification orders",
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    {
      "path": "section/28",
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      "heading": "Disqualification for persistent default in relation to delivery of documents to registrar",
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      "path": "section/29",
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      "parent": "part/II/crossheading/disqualification-orders"
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    {
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      "parent": "part/II"
    },
    {
      "path": "section/30",
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      "heading": "Companies with registered offices in Wales",
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      "parent": "part/II/crossheading/companies-with-registered-offices-in-wales"
    },
    {
      "path": "part/II/crossheading/regulation-of-names-used-by-oversea-companies-for-business-purposes",
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      "heading": "Regulation of names used by oversea companies for business purposes",
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      "path": "section/31",
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      "heading": "Regulation of name under which oversea company may carry on business in Great Britain",
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    {
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      "path": "section/33",
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      "parent": "part/II/crossheading/contents-of-prospectus"
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    {
      "path": "part/II/crossheading/forms-etc",
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      "heading": "Forms, etc.",
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    },
    {
      "path": "section/34",
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      "heading": "Use of prescribed forms for notices, etc. under Acts of 1948 and 1967",
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    },
    {
      "path": "section/35",
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      "heading": "Size, durability and legibility of documents delivered to registrar",
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      "path": "section/36",
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      "path": "section/37",
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    {
      "path": "section/40",
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      "heading": "Application of this Act to certain companies not formed under the Act of 1948",
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    },
    {
      "path": "section/43",
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      "heading": "Expenses",
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      "heading": "Short title, citation, commencement and extent. Schedules:",
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      "path": "schedule/1",
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      "heading": "Prescribed Forms for Acts of 1948 and 1967",
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    },
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      "path": "schedule/2",
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    },
    {
      "path": "schedule/2/crossheading/the-companies-act-1948",
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      "number": null,
      "heading": "The Companies Act 1948",
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      "extent": null,
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    },
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