{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-26",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-26.json",
  "legislation": "ukpga/2004/27",
  "legislation_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "legislation_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "path": "section/26",
  "kind": "section",
  "number": "26",
  "heading": "Community interest companies",
  "text": "(1) There is to be a new type of company to be known as the community interest company.\n(2) In accordance with this Part—\n(a) a company limited by shares or a company limited by guarantee and not having a share capital may be formed as or become a community interest company, and\n(b) a company limited by guarantee and having a share capital may become a community interest company.\n(3) A community interest company established for charitable purposes is to be treated as not being so established and accordingly—\n(a) is not an English charity or a Northern Ireland charity, and\n(b) must not be entered in the Scottish Charity Register.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 26(3)(a) substituted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 1 (with art. 11(1))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 26(3)(b) substituted (1.4.2006) by Charities and Trustee Investment (Scotland) Act 2005 (Consequential Provisions and Modifications) Order 2006 (S.I. 2006/242), art. 1(3), Sch. para. 8(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 26 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/27/section/26",
    "retrieved_at": "2026-10-29T09:16:59.566027+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."
}