Companies Act 2006 (c. 46) Companies Act 2006 (c. 46) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 12 para. 78 and cross-heading omitted by English Devolution and Community Empowerment Act 2026 Sch. 36 para. 32 78Paragraph 78 Companies Act 2006 (c. 46)