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Introductory Text
PART I Accounts, Accounting Records and Auditors
Duty to prepare, lay and deliver accounts by reference to accounting reference periods
1.Duty to prepare, lay and deliver accounts by reference to accounting reference periods
2.Accounting reference period of a company
3.Alteration of accounting reference period
4.Penalties for not complying with section 1 within the period allowed for laying and delivering accounts
5.Default order in case of continued failure to comply with section 1(7) after the end of the period allowed for laying and delivering accounts
6.The period allowed for laying and delivering accounts
7.Transitional provisions and savings
Group accounts
8.Group accounts
Duty to prepare and deliver accounts in the case of oversea companies
9.Duty to prepare and deliver accounts in the case of oversea companies
10.Accounting reference period of oversea company
11.Penalty for not complying with section 9 within the period allowed for delivering accounts
Accounting records
12.Accounting records
Auditors
13.Qualifications of auditors
14.Appointment and removal of auditors
15.Supplementary provisions relating to appointment and removal of auditors
16.Resignation of auditors
17.Right of auditor who resigns to requisition meeting of company, etc.
18.Powers of auditors in relation to subsidiaries
19.False statements, etc. to auditors
20.Auditors of body which is both a company and a trade union, etc.
PART II Miscellaneous and Supplementary
Returns as to directors and registered office
21.Statement of first directors and secretary to be delivered on application for registration of company
22.Notification of changes in directors and secretary, etc.
23.Registered office of company
Disclosure of interests in shares
24.Duty of director to notify company of acquisition, etc. of its securities
25.Duty of company to notify recognised stock exchange of acquisition, etc. of its securities by director
26.Duty to notify company of acquisition, etc. of voting shares
27.Power of company to require disclosure of beneficial interests in its voting shares
Disqualification orders
28.Disqualification for persistent default in relation to delivery of documents to registrar
29.Register of disqualification orders
Companies with registered offices in Wales
30.Companies with registered offices in Wales
Regulation of names used by oversea companies for business purposes
31.Regulation of name under which oversea company may carry on business in Great Britain
32.Amendments of Registration of Business Names Act 1916
Contents of prospectus
33.Contents of prospectus
Forms, etc.
34.Use of prescribed forms for notices, etc. under Acts of 1948 and 1967
35.Size, durability and legibility of documents delivered to registrar
36.Power of registrar to accept information on microfilm, etc.
Fees payable to registrar
37.Fees payable to registrar
Functions of Secretary of State and registrar
38.Functions of Secretary of State and registrar
Criminal proceedings and enforcement
39.Criminal proceedings and enforcement
Supplementary provisions
40.Application of this Act to certain companies not formed under the Act of 1948
41.Application of certain provisions of this Act to unregistered companies
42.Minor and consequential amendments and repeals
43.Expenses
44.Interpretation
45.Short title, citation, commencement and extent. Schedules:
SCHEDULES
SCHEDULE 1
Prescribed Forms for Acts of 1948 and 1967
SCHEDULE 2
Minor and Consequential Amendments
The Companies Act 1948
The Betting, Gaming and Lotteries Act 1963
The Protection of Depositors Act 1963
The Companies Act 1967
The Insurance Companies Act 1974
The Stock Exchange (Completion of Bargains) Act 1976
SCHEDULE 3
Repeals