{
  "url": "https://openlegislation.uk/companies-act-2006/section-1169",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1169.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1169",
  "kind": "section",
  "number": "1169",
  "heading": "Dormant companies",
  "text": "(1) For the purposes of the Companies Acts a company is “dormant” during any period in which it has no significant accounting transaction.\n(2) A “significant accounting transaction” means a transaction that is required by section 386 to be entered in the company's accounting records.\n(3) In determining whether or when a company is dormant, there shall be disregarded—\n(a) any transaction arising from the taking of shares in the company by a subscriber to the memorandum as a result of an undertaking of his in connection with the formation of the company;\n(b) any transaction consisting of the payment of—\n(i) a fee to the registrar on a change of the company's name,\n(ii) a fee to the registrar on the re-registration of the company,\n(iii) a penalty under section 453 (penalty for failure to file accounts), or\n(iv) a fee to the registrar for the registration of a confirmation statement.\n(4) Any reference in the Companies Acts to a body corporate other than a company being dormant has a corresponding meaning.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1169(3)(b)(iv) substituted (30.6.2016) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 93(6), 164(1); S.I. 2016/321, reg. 6(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 1169 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 53"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 1169 applied by 2004 c. 12, s. 279(1E) (as inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(6), 2(1)(c)(2)(c)(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1169",
    "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."
}