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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2006/46/section/790X</dc:identifier><dc:title>Companies Act 2006</dc:title><dc:description>
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            An Act to reform company law and restate the greater part of the enactments relating to companies; to make other provision relating to companies and other forms of business organisation; to make provision about directors' disqualification, business names, auditors and actuaries; to amend Part 9 of the Enterprise Act 2002; and for connected purposes.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-07-24</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-16</dct:valid>
					
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Row="5586" Modified="2025-07-31T21:20:53Z" AffectingNumber="177" AffectedYear="2006" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)"><ukm:AffectedTitle>Companies Act 2006</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/10">Sch. 10 </ukm:Section><ukm:Section Ref="schedule-10-paragraph-6-2D" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/10/paragraph/6/2D" FoundRef="schedule-10-paragraph-6">para. 6(2D)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-28-e" URI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/28/e">reg. 28(e)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/2">reg. 2</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Notes="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)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2006/46" AffectingProvisions="reg. 29(b)" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. 10 para. 7(2A)" AffectedNumber="46" Type="inserted" AffectedExtent="E+W+S+N.I." Modified="2025-07-31T21:20:53Z" EffectId="key-06178e5a9f30bdc6ee029f91b9a5048b" Row="5595" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/177" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" Comments="IP completion day" AffectingNumber="177" AffectingYear="2019" URI="http://www.legislation.gov.uk/id/effect/key-06178e5a9f30bdc6ee029f91b9a5048b" AffectedYear="2006"><ukm:AffectedTitle>Companies Act 2006</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/10">Sch. 10 </ukm:Section><ukm:Section Ref="schedule-10-paragraph-7-2A" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/10/paragraph/7/2A" FoundRef="schedule-10-paragraph-7">para. 7(2A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-29-b" URI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/29/b">reg. 29(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2019/177/regulation/2">reg. 2</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." 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Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-1eb489a76f34033109670f5981c2378c" AffectingNumber="1971" Modified="2025-07-31T21:20:53Z" Type="amendment to earlier affecting provision S.I. 2008/373 reg. 11(1)" EffectId="key-1eb489a76f34033109670f5981c2378c" AffectedExtent="E+W+S+N.I." AffectedYear="2006"><ukm:AffectedTitle>Companies Act 2006</ukm:AffectedTitle><ukm:AffectedProvisions>Act</ukm:AffectedProvisions><ukm:AffectingTitle>The Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-9-a" URI="http://www.legislation.gov.uk/id/uksi/2013/1971/regulation/9/a">reg. 9(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2013/1971/regulation/1/1">reg. 1(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2013-10-01" Qualification="with effect in accordance with" OtherQualification="reg. 1(2)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2006/46" Modified="2026-07-20T15:53:10Z" Row="1334" RequiresApplied="true" AffectingProvisions="Sch. 36 para. 35" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-c466e146768683ffa4df5c8f3536e8e8" URI="http://www.legislation.gov.uk/id/effect/key-c466e146768683ffa4df5c8f3536e8e8" Type="substituted for Sch. 11A para. 17A-17D" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2026" AffectedNumber="46" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2006" AffectedProvisions="Sch. 11A para. 17E-17G" AffectingNumber="23"><ukm:AffectedTitle>Companies Act 2006</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-11A" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/11A">Sch. 11A </ukm:Section><ukm:SectionRange Start="schedule-11A-paragraph-17E" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/11A/paragraph/17E" FoundStart="schedule-11A" End="schedule-11A-paragraph-17G" UpTo="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/11A/paragraph/17G" FoundEnd="schedule-11A" MissingEnd="true"><ukm:Section Ref="schedule-11A-paragraph-17E" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/11A/paragraph/17E" FoundRef="schedule-11A">para. 17E</ukm:Section>-<ukm:Section Ref="schedule-11A-paragraph-17G" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/schedule/11A/paragraph/17G" FoundRef="schedule-11A">17G</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-35" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/35">para. 35</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2006/46/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/46/body" NumberOfProvisions="1677" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-07-16"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2006/46/part/21A" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/46/part/21A" NumberOfProvisions="66" id="part-21A" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-07-09"><Number><CommentaryRef Ref="key-016cd5a86776d76aca52b18fc6b93113"/><Strong><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">PART 21A</Addition></Strong></Number><Title><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">Information about people with significant control</Addition></Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2006/46/part/21A/chapter/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/46/part/21A/chapter/4" NumberOfProvisions="9" RestrictStartDate="2025-11-18" id="part-21A-chapter-4" RestrictExtent="E+W+S+N.I."><Number><CommentaryRef Ref="key-fd5a1237f1d510512fab050f1cff6058"/><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">CHAPTER 4</Addition></Number><Title><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">Alternative method of record-keeping</Addition></Title><P1group RestrictStartDate="2025-11-18" Status="Repealed" Match="false"><Title><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">Right to make an election</Addition></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2006/46/section/790X" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/46/section/790X" id="section-790X"><Pnumber PuncAfter=""><CommentaryRef Ref="key-fd5a1237f1d510512fab050f1cff6058"/><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">790X</Addition></Pnumber><P1para><Text><Addition ChangeId="key-25bb38e9575e6451e141c16a39f97d46-1481819788652" CommentaryRef="key-25bb38e9575e6451e141c16a39f97d46">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition></Text></P1para></P1></P1group></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-016cd5a86776d76aca52b18fc6b93113" Type="C"><Para><Text>Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by <Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1298" id="d10e4" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1298" Title="Liability Company (Amendment etc.) (EU Exit) Regulations 2018">The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298)</Citation>, <CitationSubRef CitationRef="d10e4" id="ccd8e720221107141016015Z" URI="http://www.legislation.gov.uk/id/uksi/2018/1298/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="d10e4" id="ccd8e1020221107141016015Z" URI="http://www.legislation.gov.uk/id/uksi/2018/1298/regulation/97" Operative="true" SectionRef="regulation-97">97</CitationSubRef> (with <CitationSubRef CitationRef="d10e4" id="ccd8e1320221107141016015Z" URI="http://www.legislation.gov.uk/id/uksi/2018/1298/regulation/140" UpTo="http://www.legislation.gov.uk/id/uksi/2018/1298/regulation/145" Type="group" StartSectionRef="regulation-140" EndSectionRef="regulation-145">regs. 140-145</CitationSubRef>) (as amended by <Citation URI="http://www.legislation.gov.uk/id/uksi/2020/523" id="d10e16" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="523">S.I. 2020/523</Citation>, <CitationSubRef CitationRef="d10e16" id="ccd8e2020221107141016015Z" URI="http://www.legislation.gov.uk/id/uksi/2020/523/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="d10e16" id="ccd8e2320221107141016015Z" URI="http://www.legislation.gov.uk/id/uksi/2020/523/regulation/5/a" UpTo="http://www.legislation.gov.uk/id/uksi/2020/523/regulation/5/f" Operative="false" Type="group" StartSectionRef="regulation-5-a" EndSectionRef="regulation-5-f">5(a)-(f)</CitationSubRef>); <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d10e26" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef CitationRef="d10e26" id="ccd8e2920221107141016015Z" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="false" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-25bb38e9575e6451e141c16a39f97d46" Type="F"><Para><Text>Pt. 21A inserted (26.5.2015 for specified purposes, 6.4.2016 except for the insertion of ss. 790M(9)(c), 790W-790ZE and   30.6.2016 so far as not already in force) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/26" id="cflao61l2-00049" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="26" Title="Small Business, Enterprise and Employment Act 2015">Small Business, Enterprise and Employment Act 2015 (c. 26)</Citation>, <CitationSubRef CitationRef="cflao61l2-00049" id="cflao61l2-00050" URI="http://www.legislation.gov.uk/id/ukpga/2015/26/section/164/1" SectionRef="section-164-1">s. 164(1)</CitationSubRef>, <CitationSubRef CitationRef="cflao61l2-00049" id="cflao61l2-00051" URI="http://www.legislation.gov.uk/id/ukpga/2015/26/schedule/3/paragraph/1" SectionRef="schedule-3-paragraph-1" Operative="true">Sch. 3 para. 1</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2015/1329" id="cflao61l2-00052" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="1329" Title="The Small Business, Enterprise and Employment Act 2015 (Commencement No. 1) Regulations 2015">S.I. 2015/1329</Citation>, <CitationSubRef CitationRef="cflao61l2-00052" id="cflao61l2-00053" URI="http://www.legislation.gov.uk/id/uksi/2015/1329/regulation/3/a" SectionRef="regulation-3-a">reg. 3(a)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2015/2029" id="cflao61l2-00054" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="2029" Title="The Small Business, Enterprise and Employment Act 2015 (Commencement No. 3) Regulations 2015">S.I. 2015/2029</Citation>, <CitationSubRef CitationRef="cflao61l2-00054" id="cflao61l2-00055" URI="http://www.legislation.gov.uk/id/uksi/2015/2029/regulation/4/a" SectionRef="regulation-4-a">regs. 4(a)</CitationSubRef>, <CitationSubRef CitationRef="cflao61l2-00054" id="ccd11e13720260225100836386Z" SectionRef="regulation-5-a" URI="http://www.legislation.gov.uk/id/uksi/2015/2029/regulation/5/a">5(a)</CitationSubRef> </Text></Para></Commentary><Commentary id="key-fd5a1237f1d510512fab050f1cff6058" Type="F"><Para><Text><CitationSubRef id="czpbyxze5-01449" SectionRef="part-21A-chapter-4" URI="http://www.legislation.gov.uk/id/ukpga/2006/46/part/21A/chapter/4">Pt. 21A Ch. 4</CitationSubRef> omitted (26.10.2023 for specified purposes, 18.11.2025 in so far as not already in force) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2023/56" id="czpbyxze5-01450" Class="UnitedKingdomPublicGeneralAct" Year="2023" Number="56" Title="Economic Crime and Corporate Transparency Act 2023">Economic Crime and Corporate Transparency Act 2023 (c. 56)</Citation>, <CitationSubRef CitationRef="czpbyxze5-01450" id="czpbyxze5-01451" SectionRef="section-219-1" URI="http://www.legislation.gov.uk/id/ukpga/2023/56/section/219/1">s. 219(1)</CitationSubRef><CitationSubRef CitationRef="czpbyxze5-01450" id="czpbyxze5-01452" SectionRef="section-219-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2023/56/section/219/2/b">(2)(b)</CitationSubRef>, <CitationSubRef CitationRef="czpbyxze5-01450" id="czpbyxze5-01453" SectionRef="schedule-2-paragraph-19" URI="http://www.legislation.gov.uk/id/ukpga/2023/56/schedule/2/paragraph/19" Operative="true">Sch. 2 para. 19</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2025/1118" id="czpbyxze5-01454" Class="UnitedKingdomStatutoryInstrument" Year="2025" Number="1118" Title="The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 6 and Transitional Provisions) Regulations 2025">S.I. 2025/1118</Citation>, <CitationSubRef CitationRef="czpbyxze5-01454" id="czpbyxze5-01455" SectionRef="regulation-2-1-i" URI="http://www.legislation.gov.uk/id/uksi/2025/1118/regulation/2/1/i">reg. 2(1)(i)</CitationSubRef><CitationSubRef CitationRef="czpbyxze5-01454" id="czpbyxze5-01456" SectionRef="regulation-2-4" URI="http://www.legislation.gov.uk/id/uksi/2025/1118/regulation/2/4">(4)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>