The following Table shows provisions defining or otherwise explaining expressions for the purposes of this Act generally—
| accounting reference date, accounting reference period | sections 224 and 742(1) |
| acquisition (in relation to a non-cash asset) | section 739(2) |
| agent | section 744 |
| allotment (and related expressions) | section 738 |
| annual accounts | sections 261(2), 262(1) and 742(1) |
| annual general meeting | section 366 |
| annual return | section 363 |
| articles | section 744 |
| [F2authorised insurance company | section 742C] |
| authorised minimum | section 118 |
| balance sheet and balance sheet date | sections 261(2), 262(1) and 742(1) |
| bank holiday | section 744 |
| banking company | [F3section 7 42B] |
| body corporate | section 740 |
| books and papers, books or papers | section 744 |
| called-up share capital | section 737(1) |
| capital redemption reserve | section 170(1) |
| [F4“communication” | F4section 744] |
| [F5Companies Act accounts | Sections 262(1) and 742(1)] |
| [F6Companies Act individual accounts | Sections 226(2), 255(4A) and 742(1)] |
| Company Acts | section 744 |
| companies charges register | section 397 |
| company | section 735(1) |
| the Consequential Provisions Act | section 744 |
| corporation | section 740 |
| the court (in relation to a company) | section 744 |
| current assets | sections 262(1) and 742(1) |
| debenture | section 744 |
| director | section 741(1) |
| document | section 744 |
| [F7EEA State] | [F7section 744] |
| elective resolution | section 379A |
| [F8“electronic communication” | F8section 744] |
| employees’ share scheme | section 743 |
| equity share capital | section 744 |
| existing company | section 735(1) |
| extraordinary general meeting | section 368 |
| extraordinary resolution | section 378(1) |
| financial year (of a company) | sections 223 and 742(1) |
| fixed assets | sections 262(1) and 742(1) |
| floating charge (in Scotland) | section 462 |
| the former Companies Acts | section 735(1) |
| the Gazette | section 744 |
| hire-purchase agreement | section 744 |
| holding company | section 736 |
| [F9IAS accounts | Sections 262(1) and 742(1)] |
| [F10IAS individual accounts | Sections 226(2) and 742(1)] |
| the Insider Dealing Act | section 744 |
| the Insolvency Act | section 735A(1) |
| insurance company | [F11sectio n 742C] |
| [F12insurance mar ket activity | F12section 7 44] |
| the Joint Stock Companies Acts | section 735(3) |
| limited company | section 1(2) |
| member (of a company) | section 22 |
| memorandum (in relation to a company) | section 744 |
| non-cash asset | section 739(1) |
| number (in relation to shares) | section 744 |
| office copy (in relation to a court order in Scotland) | section 743A |
| officer (in relation to a body corporate) | section 744 |
| official seal (in relation to the registrar of companies) | section 744 |
| oversea company | section 744 |
| overseas branch register | section 362 |
| paid up (and related expressions) | section 738 |
| parent company and parent undertaking | sections 258 and 742(1) |
| place of business | section 744 |
| prescribed | section 744 |
| private company | section 1(3) |
| profit and loss account | section [F13262(1) and (2)] and 742(1) |
| prospectus | section 744 |
| public company | section 1(3) |
| realised profits or losses | sections 262(3) and 742(2) |
| registered number (of a company) | section 705(1) |
| registered office (of a company) | section 287 |
| registrar and registrar of companies | section 744 |
| [F14regulated activity | F14section 744] |
| resolution for reducing share capital | section 135(3) |
| shadow director | section 741(2) and (3) |
| share | section 744 |
| share premium account | section 130(1) |
| share warrant | section 188 |
| special notice (in relation to a resolution) | section 379 |
| special resolution | section 378(2) |
| subsidiary | section 736 |
| subsidiary undertaking | sections 258 and 742(1) |
| transfer (in relation to a non-cash asset) | section 739(2) |
| [F15treasury shares | section 162A(3)] |
| uncalled share capital | section 737(2) |
| undistributable reserves | section 264(3) |
| unlimited company | section 1(2) |
| unregistered company | section 718 |
| wholly-owned subsidiary | section 736(2)] |
Textual Amendments
F1S. 744A inserted (3.7.1995) by Companies Act 1989 (c. 40, SIF 27), ss. 145, 213(2), 215(2), Sch. 19 para. 20; S.I. 1995/1352, art. 3(b)
F2S. 744A: entry inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 31(a)
F3S. 744A: words in entry relating to “banking company” substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 31(b)
F4S. 744A: entry inserted (22.12.2000) by S.I. 2000/3373, art. 30
F5S. 744A: entry inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 30(2)
F6S. 744A: entry inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 30(2)
F7Entry in s. 744A inserted (20.10.1997) by S.I. 1997/2306, reg. 4(3)
F8S. 744A: entry inserted (22.12.2000) by S.I. 2000/3373, art. 30
F9S. 744A: entry inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 30(2)
F10S. 744A: entry inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 30(2)
F11S. 744A: words in entry relating to “insurance company” substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 31(c)
F12S. 744A: entry inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 31(d)
F13S. 744A: words in entry relating to "profit and loss account" substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 30(3)
F14S. 744A: entry inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 31(e)
F15S. 744A: entry inserted (1.12.2003) by The Companies (Acquisition of Own Shares)(Treasury Shares) Regulations 2003 (S.I. 2003/1116), reg. 4, {Sch. para. 29}
Modifications etc. (not altering text)
C1S. 744A applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I