# The Companies (Forms Amendment No. 2 and Company’s Type and Principal Business Activities) Regulations 1990, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations prescribe new forms 10, 288 and 691 as from 1st October 1990, and prescribe new particulars for the purposes of section 692(1)(b) of the Companies Act 1985 as from the same date. This is done to give effect to the requirements to give directors' dates of birth for certain purposes introduced by the Companies Act 1989. The old forms 10, 288 and 691 are revoked as from 1st January 1991 and the old particulars as from 1st October 1990.
These regulations prescribe three new annual return forms for use in relation to 1990 and subsequent years as from 1st October 1990. These are forms 363a, 363b and 363s. Form 363a is a blank form. Forms 363b and 363s are forms which will be provided to companies by the relevant Registrar of Companies, already partly completed from the Registrar’s records. Companies will be able to return them amended and completed as necessary.
Companies will also be able to use forms 363b and 363s to notify a change of registered office, as the Regulations prescribe these forms for the purposes of new section 287(2) of the Companies Act 1985 (as substituted by the Companies Act 1989). In addition companies will be able to use form 363s to notify the resignation etc of a director or secretary and changes in the particulars of existing directors and secretaries, but not the appointment of new directors or secretaries. This is because form 363s is prescribed by the Regulations for the purposes of section 288(2) of the 1985 Act, except for the purpose of notifying a new appointment. For this purpose a form 288, as prescribed by these Regulations, will still have to be used.
The Regulations also permit particulars of directors to be given in an annual return in form 363s by giving them a form 288 annexed to it. This is because the Regulations prescribe the new form 288 for the purposes of section 363(2) of the 1985 Act (as substituted by the 1989 Act) to the extent that it gives information required by section 364(1)(d) to (f) of the 1985 Act (as substituted by the 1989 Act).
The Regulations prescribe the classification scheme for giving a company’s type in its annual return, as required by section 364(1)(b) of the 1985 Act (as substituted by the 1989 Act). They also prescribe the system of classifying business activities for the purposes of section 364(1)(b) of the 1985 Act (as substituted by the 1989 Act) which requires a company to give its principal business activities in its annual return. The system prescribed for this purpose is the VAT Trade Classification, plus three extra codes. Copies of the VAT Trade Classification are available from local VAT Enquiry Offices free of charge.
The present annual return form is revoked as from 1st October 1990, except that it may continue to be used after that date in respect of years up to and including 1990 under the transitional and saving provisions contained in section 139(2) of the 1989 Act and articles 4 and 5 of the Companies Act 1989 (Commencement No. 7 and Transitional and Saving Provisions) Order 1990.

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Source: https://www.legislation.gov.uk/uksi/1990/1766/note (the official version)
Page: https://openlegislation.uk/companies-forms-amendment-no-2-and-companys-type-and-principal-business-activities-regulations-1990/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.