{
  "url": "https://openlegislation.uk/companies-act-1976/schedule-2/crossheading-the-companies-act-1967",
  "json_url": "https://openlegislation.uk/companies-act-1976/schedule-2/crossheading-the-companies-act-1967.json",
  "legislation": "ukpga/1976/69",
  "legislation_title": "Companies Act 1976",
  "legislation_url": "https://openlegislation.uk/companies-act-1976",
  "path": "schedule/2/crossheading/the-companies-act-1967",
  "kind": "crossheading",
  "number": null,
  "heading": "The Companies Act 1967",
  "text": "In section 14 of the Act of 1967—\n(a) in subsection (1) for the words \"laid before the company in general meeting during their tenure of office \" there shall be substituted the words \" prepared under section 1 of the Companies Act 1976 (or under that section taken with section 150 of the principal Act), of which, in accordance with section 1(6) of the said Act of 1976, a copy is laid before the company in general meeting during their tenure of office \";\n(b) in subsection (4) for the words \" books of account\" wherever they occur there shall be substituted the words \" accounting records \".\nIn section 15(1) of the Act of 1967 for the words \" laid before it in general meeting \" there shall be substituted the words \" prepared under section 1 of the Companies Act 1976 (or under that section taken with section 150 of the principal Act) \".\nFor section 23 of the Act of 1967 there shall be substituted—\n“23 (1) In respect of any failure, in the case of a company, to comply with the requirements of section 157(1) of the principal Act or of the foregoing provisions of this Part of this Act, every person who was a director of the company immediately before the end of the relevant period shall be guilty of an offence and liable—\n(a) on conviction on indictment, to a fine ;\n(b) on summary conviction, to a fine not exceeding £400 ;\nProvided that in any proceedings against a person for an offence under this section it shall be a defence for him to prove that he took all reasonable steps for securing compliance with the requirements in question.\n(2) In subsection (1) of this section \" the relevant period\" means the period which, in relation to the accounting reference period by reference to which, in accordance with section 1 of the Companies Act 1976, the financial year in question was determined, is the period allowed for laying and delivering accounts determined in accordance with sections 6 and 7 of that Act”.\nIn section 25(2)(a) and (b) of the Act of 1967 for the word \" quotation \" there shall be substituted the word \" listing \".\nIn section 27(9) of the Act of 1967 for the words \" to fulfilment\" there shall be substituted the words \" in fulfilment \".\nIn section 33(10) of the Act of 1967 for the word \"quotation\" there shall be substituted the word \" listing \".\nIn Schedule 3 to the Act of 1967 for the words \" section 410 of the principal Act\" there shall be substituted the words \" section 9 of the Companies Act 1976 \".",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/69/schedule/2/crossheading/the-companies-act-1967",
    "retrieved_at": "2026-10-29T10:27:44.331943+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}