{
  "url": "https://openlegislation.uk/companies-act-1989-commencement-no-12-and-transitional-provision-order-1991/note",
  "json_url": "https://openlegislation.uk/companies-act-1989-commencement-no-12-and-transitional-provision-order-1991/note.json",
  "legislation": "uksi/1991/1996",
  "legislation_title": "The Companies Act 1989 (Commencement No. 12 and Transitional Provision) Order 1991",
  "legislation_url": "https://openlegislation.uk/companies-act-1989-commencement-no-12-and-transitional-provision-order-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSubject to the exceptions mentioned below, the Order brings into force on 1st October 1991 the remaining provisions of Part II of the Companies Act 1989 (“the Act”) which is concerned with eligibility for appointment as company auditor. The provisions not brought into force are those conferring power on the Secretary of State to transfer functions of his under the Part to a body established by order under section 46 of the Act and certain related provisions.\nThe Order also brings into force on 1st October 1991 section 211(1) of the Companies Act 1989 which contains provisions making miscellaneous amendments concerning building societies.\nThe Order brings sections 134(4) and 143 of the Companies Act 1989 into force on 1st November 1991 together with certain related repeals. Section 134(4) concerns the particulars which must be contained in a notification disclosing an interest in shares. Section 143 concerns rights of inspection of company registers and related matters.\nThe Order repeals section 389 of the Companies Act 1985 concerning qualifications for appointment as auditor on 1st October 1991 and also repeals, on the same date, the provisions of, or of words in, section 460(1) of the Companies Act 1985, section 196(3) of the Financial Services Act 1986 and section 565(6)(b) of the Income and Corporation Taxes Act 1988.\nArticle 3 of the Order contains a transitional provision concerning the position of persons holding office as auditor of a company on 1st October 1991.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1996/note",
    "retrieved_at": "2026-10-29T14:38:31.190281+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."
}