{
  "url": "https://openlegislation.uk/companies-act-2006/schedule-8",
  "json_url": "https://openlegislation.uk/companies-act-2006/schedule-8.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "schedule/8",
  "kind": "schedule",
  "number": "8",
  "heading": "Index of defined expressions",
  "text": ". . .\n. . .\naccounting reference date and accounting reference period\nsection 391\naccounting standards (in Part 15)\nsection 464\naccounts meeting\nsection 437(3)\nacquisition, in relation to a non-cash asset\nsection 1163(2)\naddress\n— generally in the Companies Acts\nsection 1142\n— in the company communications provisions\nsection 1148(1)\naffirmative resolution procedure, in relation to regulations and orders\nsection 1290\nallotment (time of)\nsection 558\nallotment of equity securities (in Chapter 3 of Part 17)\nsection 560(2)(3)\nallotted share capital and allotted shares\nsection 546(1)(b) and (2)\nannual accounts (in Part 15)\nsection 471\nannual accounts and reports (in Part 15)\nsection 471\nannual general meeting\nsection 336\n. . .\n. . .\nappropriate audit authority (in sections 522, 523 and 524)\nsection 525(1)\nappropriate rate of interest\n— in Chapter 5 of Part 17\nsection 592\n— in Chapter 6 of Part 17\nsection 609\napproval after being made, in relation to regulations and orders\nsection 1291\narrangement\n— in Part 26\nsection 616(1)\n—in Part 26A\nsection 901A(4)\n— in Chapter 7 of Part 17\nsection 895(2)\narticles\nsection 18\nassociate (in Chapter 3 of Part 28)\nsection 988\nassociated bodies corporate and associated company (in Part 10)\nsection 256\nAudit Regulation\nsection 1173(1)\nauthenticated, in relation to a document or information sent or supplied to a company\nsection 1146\nauthorised corporate service provider\nsection 1098A\nauthorised group, of members of a company (in Part 14)\nsection 370(3)\nauthorised insurance company\nsection 1165(2)\nauthorised minimum (in relation to share capital of public company)\nsection 763\navailable profits (in Chapter 5 of Part 18)\nsections 711 and 712\nbanking company and banking group\nsection 1164\nbody corporate\nsection 1173(1)\ncalled-up share capital\nsection 547\ncapital redemption reserve\nsection 733\ncapitalisation in relation to a company's profits (in Part 23)\nsection 853(3)\ncash (in relation to paying up or allotting shares)\nsection 583\ncause of action, in relation to derivative proceedings (in Chapter 2 of Part 11)\nsection 265(7)\n. . .\n. . .\ncharge (in Chapter A1 of Part 25)\nsection 859A(7)\ncirculation date, in relation to a written resolution (in Part 13)\nsection 290\nclass of shares\nsection 629\nthe Companies Acts\nsection 2\nCompanies Act accounts\nsections 395(1)(a) and 403(2)(a)\nCompanies Act group accounts\nsection 403(2)(a)\nCompanies Act individual accounts\nsection 395(1)(a)\ncompanies involved in the division (in Part 27)\nsection 919(2)\ncompany\n— generally in the Companies Acts\nsection 1\n— in Chapter 7 of Part 17\nsection 616(1)\n— in Chapter A1 of Part 25\nsection 859A(7)\n. . .\n. . .\n— in Part 26\nsection 895(2)\n—in Schedule 1C (see Chapter 1 of Part 28)\nparagraph 21 of Schedule 1C\n—in Part 26A\nsection 901A(4)\n— in Chapter 3 of Part 28\nsection 991(1)\n— in the company communications provisions\nsection 1148(1)\nthe company communications provisions\nsection 1143\nthe company law provisions of this Act\nsection 2(2)\ncompany records (in Part 37)\nsection 1134\nthe competent authority\nsection 1173(1)\nconfirmation date (in Part 24)\nsection 853A(3)\nconfirmation period (in Part 24)\nsection 853A(3)\nconfirmation statement\nsection 853A(1)\nconnected with, in relation to a director (in Part 10)\nsections 252 to 254\nconstitution, of a company\n— generally in the Companies Acts\nsection 17\n— in Part 10\nsection 257\ncontributory\nsection 1170B\ncontrolling, of a body corporate by a director (in Part 10)\nsection 255\ncorporate governance statement and separate corporate governance statement\n— in Part 15\nsection 472A\n— in Part 16\nsection 538A\ncorporation\nsection 1173(1)\nthe court\nsection 1156\ncredit institution\nsection 1173(1)\ncredit transaction (in Chapter 4 of Part 10)\nsection 202\ncreditor (in Chapter 1 of Part 31)\nsection 1011\ndaily default fine\nsection 1125\nthe data protection legislation\nsection 1173(1)\ndate of the offer (in Chapter 3 of Part 28)\nsection 991(1)\ndebenture\nsection 738\nderivative claim (in Chapter 1 of Part 11)\nsection 260\nderivative proceedings (in Chapter 2 of Part 11)\nsection 265\n. . .\n. . .\ndirector\n— generally in the Companies Acts\nsection 250\n— in Chapter 8 of Part 10\nsection 240(3)\n— in Chapter 1 of Part 11\nsection 260(5)\n— in Chapter 2 of Part 11\nsection 265(7)\n— in Part 14\nsection 379(1)\ndirectors' remuneration policy (in Chapter 4A of Part 10)\nsection 226A(1)\ndirectors' remuneration report\nsection 420\ndirectors' report\nsection 415\ndisqualified under the directors disqualification legislation\nsection 159A(2)\ndistributable profits\n— in Chapter 2 of Part 18\nsection 683(1)\n—elsewhere in Part 18\nsection 736\ndistribution\n— in Chapter 2 of Part 18\nsection 683(1)\n— in Part 23\nsection 829\ndivision (in Part 27)\nsection 919\ndocument\n— in Part 35\nsection 1114(1)\n— in the company communications provisions\nsection 1148(1)\ndormant, in relation to a company or other body corporate\nsection 1169\nDTR5 issuer (in Part 24)\nsection 853E(6)\nEEA State and related expressions\nsection 1170\nelectronic form, electronic copy, electronic means\n— generally in the Companies Acts\nsection 1168(3) and (4)\n— in relation to communications to a company\nPart 3 of Schedule 4\n— in relation to communications by a company\nPart 3 of Schedule 5\neligible members, in relation to a written resolution\nsection 289\ne-money issuer\n— in Part 15\nsection 474(1)\n— in Part 16\nsection 539\nemployees' share scheme\nsection 1166\nemployer and employee (in Chapter 1 of Part 18)\nsection 676\nenactment\nsection 1293\nenhanced disclosure documents\nsection 1078\nequity securities (in Chapter 3 of Part 17)\nsection 560(1)\nequity share capital\nsection 548\nequity shares (in Chapter 7 of Part 17)\nsection 616(1)\nestablishment of an overseas company (in Part 35)\nsection 1067(6)\nEU regulated market\nsection 1173(1)\nexempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16)\nsection 519A\nexisting company (in Part 27)\nsection 902(2)\nfellow subsidiary undertakings\nsection 1161(4)\nfinancial assistance (in Chapter 2 of Part 18)\nsection 677\nfinancial institution\nsection 1173(1)\nfinancial year, of a company\nsection 390\nfirm\nsection 1173(1)\nfixed assets (in Part 23)\nsection 853\nthe former Companies Acts\nsection 1171\nthe Gazette\nsection 1173(1)\ngroup (in Part 15)\nsection 474(1)\ngroup undertaking\nsection 1161(5)\nhard copy form and hard copy\n— generally in the Companies Acts\nsection 1168(2)\n— in relation to communications to a company\nPart 2 of Schedule 4\n— in relation to communications by a company\nPart 2 of Schedule 5\nhire-purchase agreement\nsection 1173(1)\nholder of shares (in Chapter 3 of Part 17)\nsection 574\nholding company\nsection 1159 (and see section 1160 and Schedule 6)\nIAS accounts\nsections 395(1)(b) and 403(1) and (2)(b)\nIAS group accounts\nsection 403(1) and (2)(b)\nIAS individual accounts\nsection 395(1)(b)\n. . .\n. . .\nidentity is verified\nsection 1110A\nincluded in the consolidation, in relation to group accounts (in Part 15)\nsection 474(1)\nindividual accounts\nsection 394\ninformation rights (in Part 9)\nsection 146(3)\ninsurance company\nsection 1165(3)\ninsurance group\nsection 1165(5)\ninsurance market activity\nsection 1165(7)\ninterest in shares (for the purposes of Part 22)\nsections 820 to 825\ninternational accounting standards (in Part 15)\nsection 474(1)\ninvestment company (in Part 23)\nsection 833\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nissued share capital and issued shares\nsection 546(1)(a) and (2)\nthe issuing company (in Chapter 7 of Part 17)\nsection 610(6)\nthe Joint Stock Companies Acts\nsection 1171\nliabilities (in Part 27)\nsection 941\nlegal entity (in Part 21A)\nsection 790C(5)\nliability, references to incurring, reducing or discharging (in Chapter 2 of Part 18)\nsection 683(2)\nlimited by guarantee\nsection 3(3)\nlimited by shares\nsection 3(2)\nlimited company\nsection 3\nthe main register (of members) (in Chapter 3 of Part 8)\nsection 131(1)\n. . .\n. . .\nmarket purchase, by a company of its own shares (in Chapter 4 of Part 18)\nsection 693(4)\nmember, of a company\n— generally in the Companies Acts\nsection 112\n— in Chapter 1 of Part 11\nsection 260(5)\n— in Chapter 2 of Part 11\nsection 265(7)\nmemorandum of association\nsection 8\nmerger (in Part 27)\nsection 904\nmerging companies (in Part 27)\nsection 904(2)\nmerger by absorption (in Part 27)\nsection 904(1)(a)\nmerger by formation of a new company (in Part 27)\nsection 904(1)(b)\n“MiFID investment firm\n—in Part 15\nsection 474(1).\n—in Part 16\nsection 539\nnegative resolution procedure, in relation to regulations and orders\nsection 1289\nnet assets (in Part 7)\nsection 92\nnew company (in Part 27)\nsection 902(2)\nnon-cash asset\nsection 1163\n. . .\n. . .\nnon-public interest company (in Chapter 4 of Part 16)\nsection 519A\nnon-voting shares (in Chapter 3 of Part 28)\nsection 991(1)\nnumber, in relation to shares\nsection 540(4)(b)\noff-market purchase, by a company of its own shares (in Chapter 4 of Part 18)\nsection 693(2)\noffer period (in Chapter 2 of Part 28)\nsection 971(1)\noffer to the public (in Chapter 1 of Part 20)\nsection 756\nofferor\n—in Schedule 1C (see Chapter 1 of Part 28)\nparagraph 20(1) of Schedule 1C\n— in Chapter 2 of Part 28\nsection 971(1)\n— in Chapter 3 of Part 28\nsection 991(1)\nofficer, in relation to a body corporate\nsection 1173(1)\nofficer in default\nsection 1121\nofficial seal, of registrar\nsection 1062\nopted-in company (in Chapter 2 of Part 28)\nsection 971(1)\nopting-in resolution (in Chapter 2 of Part 28)\nsection 966(1)\nopting-out resolution (in Chapter 2 of Part 28)\nsection 966(5)\nordinary resolution\nsection 282\nordinary shares (in Chapter 3 of Part 17)\nsection 560(1)\norganisation (in Part 14)\nsection 379(1)\nother relevant transactions or arrangements (in Chapter 4 of Part 10)\nsection 210\noverseas company\nsection 1044\noverseas branch register\nsection 129(1)\npaid up\nsection 583\nthe Panel (in Part 28)\nsection 942\nparent company\nsection 1173(1)\nparent undertaking\nsection 1162 (and see Schedule 7)\npayment for loss of office (in Chapter 4 of Part 10)\nsection 215\npayment for loss of office (in Chapter 4A of Part 10)\nsection 226A(1)\n. . .\n. . .\npension scheme (in Chapter 1 of Part 18)\nsection 675\nperiod for appointing auditors, in relation to a private company\nsection 485(2)\nperiod for filing, in relation to accounts and reports for a financial year\nsection 442\npermissible capital payment (in Chapter 5 of Part 18)\nsection 710\npolitical donation (in Part 14)\nsection 364\npolitical expenditure (in Part 14)\nsection 365\npolitical organisation (in Part 14)\nsection 363(2)\nprescribed\nsection 1167\nprivate company\nsection 4\nprofit and loss account (in Part 15)\nsection 474(1) and (2)\nprofits and losses (in Part 23)\nsection 853(2)\nprofits available for distribution (for the purposes of Part 23)\nsection 830(2)\nproperty (in Part 27)\nsection 941\nprotected information (in Chapter 8 of Part 10)\nsection 240\nprovision for entrenchment, in relation to a company's articles\nsection 22\npublic company\nsection 4\npublic interest company (in Chapter 4 of Part 16)\nsection 519A\npublication, in relation to accounts and reports (in sections 433 to 435)\nsection 436\nqualified, in relation to an auditor’s report etc\n-in Part 15\nsection 474(1)\n-in Part 16\nsection 539\nqualifying shares (in Chapter 6 of Part 18)\nsection 724(2)\nqualifying third party indemnity provision (in Chapter 7 of Part 10)\nsection 234\nqualifying pension scheme indemnity provision (in Chapter 7 of Part 10)\nsection 235\nquasi-loan (in Chapter 4 of Part 10)\nsection 199\nquoted company\n— in Chapter 4A of Part 10\nsection 226A(1)\n— in Part 13\nsection 361\n— in Part 15\nsection 385\n— in Chapter 5 of Part 16\nsection 531 (and section 385)\nrealised profits and losses (in Part 23)\nsection 853(4)\nreceiver or manager (and certain related references)\nsection 1170A\nredeemable shares\nsection 684(1)\nredenominate\nsection 622(1)\nredenomination reserve\nsection 628\nthe register\nsection 1080\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nregister of members\nsection 113\n. . .\n. . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nregistered number, of a company (or an overseas company)\nsection 1066 (and section 1059A(5))\nregistered number, of a UK establishment of an overseas company\nsection 1067\nregistered office, of a company\nsection 86\nregistrable person (in Part 21A)\nsection 790C(4)\nregistrable relevant legal entity (in Part 21A)\nsection 790C(8)\nregistrar and registrar of companies\nsection 1060\nregistrar's index of company names\nsection 1099\nregistrar's rules\nsection 1117\nregistration in a particular part of the United Kingdom\nsection 1060(4)\nregulated activity\n— generally in the Companies Acts\nsection 1173(1)\n— in Part 15\nsection 474(1)\nregulated market\nsection 1173(1)\nrelevant accounts (in Part 23)\nsection 836(2)\nrelevant legal entity (in Part 21A)\nsection 790C(6)\nrelevant market (in Part 24)\nsection 853E(6)\nremuneration payment (in Chapter 4A of Part 10)\nsection 226A(1)\nrequirements for proper delivery (in Part 35)\nsection 1072 (and see section 1073)\nrequirements of this Act\nsection 1172\n. . .\n. . .\nreview period (in Part 24)\nsection 853A(5) and (6)\nsection 172(1) statement\nsection 414CZA(1)\nsecurities (and related expressions)\n— in Chapter 1 of Part 20\nsection 755(5)\n— in Chapter 2 of Part 21\nsection 783\nsenior statutory auditor\nsection 504\nsent or supplied, in relation to documents or information (in the company communications provisions)\nsection 1148(2) and (3)\nservice address\nsection 1141\nservice contract, of a director (in Part 10)\nsection 227\nshadow director\nsection 251\nshare\n— generally in the Companies Acts\nsection 540 (and see section 1161(2))\n— in Part 22\nsection 792\n— in section 1162 and Schedule 7\nsection 1162(7)\nshare capital, company having a\nsection 545\nshare exchange ratio\n— in Chapter 2 of Part 27\nsection 905(2)\n— in Chapter 3 of Part 27\nsection 920(2)\nshare premium account\nsection 610(1)\nshare warrant\nsection 779(1)\nsmall companies exemption (in relation to directors' report)\nsection 415A\nsignificant control (in Part 21A)\nsection 790C(2)\nsmall companies regime, for (for accounts)\nsection 381\nsolvency statement (in sections 641 to 644)\nsection 643\nspecial notice, in relation to a resolution\nsection 312\nspecial resolution\nsection 283\nstatutory accounts\nsection 434(3)\nsubsidiary\nsection 1159 (and see section 1160 and Schedule 6)\nsubsidiary undertaking\nsection 1162 (and see Schedule 7)\n. . .\n. . .\ntakeover bid\n—in section 943\nsection 943(7)\n—in Schedule 1C\nparagraph 20(1) of Schedule 1C\n—in section 953\nsection 953(9)\n—in Chapter 2 of Part 28\nsection 971(1)\ntakeover offer (in Chapter 3 of Part 28)\nsection 974\n. . .\n...\n. . .\n...\n. . .\ntraded company\n- in Part 13\nsection 360C\n- in Part 15\nsection 474(1)\n. . .\n. . .\ntrading certificate\nsection 761(1)\ntransfer, in relation to a non-cash asset\nsection 1163(2)\ntransferable securities\nsection 1173(1)\ntreasury shares\nsection 724(5)\nturnover\n— in Part 15\nsection 474(1)\n— in Part 16\nsection 539\nUCITS management company\n— in Part 15\nsection 474(1)\n— in Part 16\nsection 539\nUK-adopted international accounting standards (in Part 15)\nsection 474(1)\nUK establishment of an overseas company (in Part 35)\nsection 1067(6)\nUK-registered company\nsection 1158\nUK regulated market\nsection 1173(1)\nuncalled share capital\nsection 547\nunconditional, in relation to a contract to acquire shares (in Chapter 3 of Part 28)\nsection 991(2)\nundistributable reserves\nsection 831(4)\nundertaking\nsection 1161(1)\nunique identifier\nsection 1082\nunlimited company\nsection 3\nunquoted company (in Part 15)\nsection 385\n. . .\n. . .\nvoting rights\n—in Schedule 1C (see Chapter 1 of Part 28)\nparagraph 20(1) of Schedule 1C\n— in Chapter 2 of Part 28\nsection 971(1)\n— in Chapter 3 of Part 28\nsection 991(1)\n— in section 1159 and Schedule 6\nparagraph 2 of Schedule 6\n— in section 1162 and Schedule 7\nparagraph 2 of Schedule 7\nvoting shares\n— in Chapter 2 of Part 28\nsection 971(1)\n— in Chapter 3 of Part 28\nsection 991(1)\nwebsite, communication by a company by means of\nPart 4 of Schedule 5\nWelsh company\nsection 88\nwholly-owned subsidiary\nsection 1159(2) (and see section 1160 and Schedule 6)\nworking day, in relation to a company\nsection 1173(1)\nwritten resolution\nsection 288",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 8 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(2) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 8: words in entry substituted (1.10.2009) by The Companies Act 2006 (Allotment of Shares and Right of Pre-emption) (Amendment) Regulations 2009 (S.I. 2009/2561), reg. 2(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 8: definitions of \"annual return\" and \"return period\" omitted (30.6.2016) by virtue of Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 93(7)(a), 164(1); S.I. 2016/321, reg. 6(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 8 entry inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 39(2) (with ss. 2(2), 5(2))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 8 inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 28(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 8 inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, 18.3.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 66(5), 219(1)(2)(b); S.I. 2025/349, reg. 2(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 8 omitted (26.10.2023 for specified purposes, 18.11.2025 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 2 para. 32; S.I. 2025/1118, reg. 2(1)(i)(4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 8 substituted (6.4.2013) by The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(a) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 8 substituted (6.4.2013) by The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(b) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 8 deleted (6.4.2013) by The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(b) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 8 inserted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(a); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Sch. 8 entry inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 39(3) (with ss. 2(2), 5(2))"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 8 inserted (30.6.2016) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 93(7)(b), 164(1); S.I. 2016/321, reg. 6(b)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 2(1), Sch. 1 para. 260(9) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Sch. 8: entry inserted (27.6.2009) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), reg. 9 (with application as stated in reg. 1(3))"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 8 inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 129 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 8 omitted (31.12.2020) by virtue of The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 1 para. 27(a); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 8 inserted (1.10.2013) by Enterprise and Regulatory Reform Act 2013 (c. 24), ss. 81(11), 103(3); S.I. 2013/2227, art. 2(h)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 8 inserted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 40(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(z4)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. 8 inserted (31.12.2020) by The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/348), reg. 2, Sch. 1 para. 27(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(b)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 8 inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 2 para. 19; 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 8 inserted (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 12(3); S.I. 2015/1732, art. 2(d) (with arts. 4 6)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 8 omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 26(a) (with reg. 1(3)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 8 inserted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, 18.3.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 65(5), 219(1)(2)(b); S.I. 2025/349, reg. 2(a)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Sch. 8: entry omitted (1.11.2007) by virtue of The Markets in Financial Instruments Directive (Consequential Amendments) Regulations 2007 (S.I. 2007/2932), reg. 3(8)(a)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 8 inserted (26.5.2015 for specified purposes, 6.4.2016 in so far as not already in force) by Small Business, Enterprise and Employment Act 2015 (c. 26), s. 164(1), Sch. 3 para. 11; S.I. 2015/1329, reg. 3(a); S.I. 2015/2029, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in Sch. 8 omitted (1.10.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 12(2); S.I. 2015/1732, art. 2(d) (with arts. 4 6)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Sch. 8: entry inserted (1.11.2007) by The Markets in Financial Instruments Directive (Consequential Amendments) Regulations 2007 (S.I. 2007/2932), reg. 3(8)(b)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Sch. 8: entry for \"non-traded company (in Part 24)\" omitted (1.10.2011) by virtue of The Companies Act 2006 (Annual Returns) Regulations 2011 (S.I. 2011/1487), regs. 2(2), 5 and entry for \"non-traded company\" purported to be omitted (30.6.2016) by virtue ofS.I. 2016/321, reg. 6(b)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. 8 inserted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in Sch. 8 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(3) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. 8 inserted (1.10.2013) by Enterprise and Regulatory Reform Act 2013 (c. 24), ss. 81(12), 103(3); S.I. 2013/2227, art. 2(h)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Sch. 8 entry: inserted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 2(1), Sch. 1 para. 260(9) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in Sch. 8 omitted (6.4.2013) by virtue of The Companies Act 2006 (Amendment of Part 25) Regulations 2013 (S.I. 2013/600), reg. 1, Sch. 2 para. 3(9)(c) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Sch. 8: entries omitted (1.10.2009) by virtue of The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(a)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(b)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(b)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in Sch. 8 inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 6"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Sch. 8: entry inserted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(12)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Sch. 8: words in entry substituted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(11)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in Sch. 8 omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 26"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in Sch. 8 substituted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(c); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in Sch. 8 omitted (31.12.2020) by virtue of The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(d); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Words in Sch. 8 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(4) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Sch. 8: entry for \"traded company (in Part 24)\" omitted (1.10.2011) by virtue of The Companies Act 2006 (Annual Returns) Regulations 2011 (S.I. 2011/1487), regs. 2(2), 5"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. 8 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 13(5) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in Sch. 8 inserted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 26(b) (with reg. 1(3)-(8), Sch. 1 para. 64) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(b)); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Sch. 8: entry inserted (1.10.2009) by The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1802), art. 17(b)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Words in Sch. 8 omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 11"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Words in Sch. 8 inserted (31.12.2020) by The Takeovers (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/217), regs. 1, 16(e); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/schedule/8",
    "retrieved_at": "2026-10-29T09:13:40.060156+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."
}