Companies Act 2006

Changes over time for: Cross Heading: Quoted companies and traded companies: requirements as to website publication

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Companies Act 2006. Any changes that have already been made by the team appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Act amendment to earlier affecting provision S.I. 1989/638, Sch. 4 by S.I. 2024/410 Sch. 2 para. 1
Act amendment to earlier affecting provision S.I. 2008/373 reg. 11(1) by S.I. 2013/1971 reg. 9(a) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2)
Act amendment to earlier affecting provision S.I. 2008/373 reg. 3(4) by S.I. 2013/1971 reg. 4 (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2)

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 156A-156C inserted by 2015 c. 26 s. 87(4)
s. 156B(5) omitted by 2023 c. 56 Sch. 2 para. 26
s. 156C(2) words substituted by 2023 c. 56 s. 41(2)(a)
s. 156C(2A) inserted by 2023 c. 56 s. 41(2)(b)
s. 156C(3) substituted for s. 156C(3)-(5) by 2023 c. 56 Sch. 2 para. 27
s. 479A(2)(c)(zi) inserted by S.I. 2019/177 reg. 4(b)(i) (This amendment not applied to legislation.gov.uk. Reg. 4 substituted by regs. 4, 4A immediately before IP completion day by S.I. 2019/1392, regs. 1(2), 4)
s. 479B(a)(iii) amendment to earlier affecting provision S.I.2008/1991 reg.34 by S.R. 2024/78 reg. 31(4)
s. 479B(a)(iii) amendment to earlier affecting provision S.I.2008/1991 reg.34A by S.R. 2024/78 reg. 31(5)
s. 1047(4)(i)(j) inserted by 2023 c. 56 s. 21(2)
s. 1087(da) substituted by 2023 c. 56 s. 52(2)
s. 1087A-1807C applied by S.I. 2009/2436, Sch. 1 para. 20(1)(ca) (as substituted) by S.I. 2024/410 Sch. 2 para. 5(d)(ii)
s. 1110E-110G applied by S.I. 2009/1804, reg. 60 (as amended) by S.I. 2024/234 reg. 26
s. 11989A applied (with modifications) by S.I. 2009/1804, reg. 79A (as inserted) by S.I. 2024/234 reg. 46
Sch. 10 para. 6(2D) inserted by S.I. 2019/177 reg. 28(e) (This amendment not applied to legislation.gov.uk. Reg. 28(e) omitted immediately before IP completion day by virtue of S.I. 2020/523, regs. 1(2), 14(e)(iv))
Sch. 10 para. 7(2A) inserted by S.I. 2019/177 reg. 29(b) (This amendment not applied to legislation.gov.uk. Reg. 29 substituted immediately before IP completion day by S.I. 2020/523, regs. 1(2), 14(f))

Quoted companies [F1and traded companies]: requirements as to website publicationU.K.

Textual Amendments

F1Words in s. 430 cross-heading inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 14

430Quoted companies [F2and traded companies]: annual accounts and reports to be made available on websiteU.K.

(1)A quoted company [F3or unquoted traded company] must ensure that its annual accounts and reports—

(a)are made available on a website, and

(b)[F4subject to subsection (4ZA),] remain so available until the annual accounts and reports for the company's next financial year are made available in accordance with this section.

(2)The annual accounts and reports must be made available on a website that—

(a)is maintained by or on behalf of the company, and

(b)identifies the company in question.

[F5(2A)If the directors' remuneration policy of a quoted company [F6or unquoted traded company] is revised in accordance with section 422A [F7or amended as mentioned in section 226B(1)(b) or section 226C(1)(b),] the company must ensure that the revised [F8or amended] policy is made available on the website on which its annual accounts and reports are made available.

(2B)If a person ceases to be a director of a quoted company [F9or of an unquoted traded company], the company must ensure that the following information is made available on the website on which its annual accounts and reports are made available—

(a)the name of the person concerned,

(b)particulars of any remuneration payment (within the meaning of Chapter 4A of Part 10) made or to be made to the person after ceasing to be a director, including its amount and how it was calculated, and

(c)particulars of any payment for loss of office (within the meaning of that Chapter) made or to be made to the person, including its amount and how it was calculated.]

[F10(2C)Where the members of a quoted company or of an unquoted traded company have passed a resolution approving the relevant directors’ remuneration policy (within the meaning of section 439A(7))—

(a)the company must ensure that the following information is made available on the website on which its remuneration policy is made available as soon as reasonably practicable, and kept available for as long as that information is applicable —

(i)the date of the resolution,

(ii)the number of votes validly cast,

(iii)the proportion of the company’s issued share capital represented by those votes,

(iv)the number of votes cast in favour,

(v)the number of votes cast against, and

(vi)the number of abstentions; and

(b)for the purposes of paragraph (a)(iii), the proportion of the issued share capital must be determined by reference to the register of members as at a time (determined by the company) that is not more than 48 hours before the time for the holding of the meeting at which the resolution was passed.]

(3)Access to [F11the material made available on the website under subsections (1) to [F12(2C)]], and the ability to obtain a hard copy of [F13such material from] the website, must not be—

(a)conditional on the payment of a fee, or

(b)otherwise restricted, except so far as necessary to comply with any enactment or regulatory requirement (in the United Kingdom or elsewhere).

(4)The annual accounts and reports—

(a)must be made available as soon as reasonably practicable, and

(b)[F14subject to subsection (4ZA),] must be kept available throughout the period specified in subsection (1)(b).

[F15(4ZA)The directors’ remuneration report—

(a)must be kept available for a period of ten years beginning with the date it is first made available in accordance with this section, and

(b)may be kept available for a longer period if it does not contain personal data within the meaning of the Data Protection Act 2018 (see section 3(2) of that Act).]

[F16(4A)Where subsection (2A) or (2B) applies, the material in question—

(a)must be made available as soon as reasonably practicable, F17...

(b)must be kept available until the next directors' remuneration report of the company is made available on the website] [F18, and]

[F19(c)in a subsection (2A) case, must be kept available for at least as long as it is applicable.]

(5)A failure to make [F20material available on a website throughout the period mentioned in subsection (4) or (as the case may be) [F21(4ZA) or] (4A)] is disregarded if—

(a)[F22the material is] made available on the website for part of that period, and

(b)the failure is wholly attributable to circumstances that it would not be reasonable to have expected the company to prevent or avoid.

(6)In the event of default in complying with this section, an offence is committed by every officer of the company who is in default.

(7)A person guilty of an offence under subsection (6) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

[F23(8)In this section “unquoted traded company” means a traded company (as defined by section 360C) that is not a quoted company.]

Textual Amendments

F2Words in s. 430 heading inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 15(a) (with reg. 2)

F3Words in s. 430(1) inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 15(b) (with reg. 2)

F4Words in s. 430(1)(b) inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 15(c) (with reg. 2)

F5S. 430(2A)(2B) inserted (1.10.2013) by Enterprise and Regulatory Reform Act 2013 (c. 24), ss. 81(6), 103(3); S.I. 2013/2227, art. 2(h)

F6Words in s. 430(2A) inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 15(d)(i) (with reg. 2)

F7Words in s. 430(2A) inserted (10.6.2019) by The Companies (Directors Remuneration Policy and Directors Remuneration Report) Regulations 2019 (S.I. 2019/970), regs. 1, 15(d)(ii) (with reg. 2)