(1)In accordance with Part 2 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)—
(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
(b)a company limited by guarantee and having a share capital may become a community interest company.
(2)The other provisions of the Companies Acts have effect subject to that Part.