Companies Act 2006 - Implementation Timetable

The table below is intended to provide guidance on the commencement timetable for the Companies Act 2006.

This table was last updated on 30 November 2007. Whilst it cannot be considered definitive, the table has been compiled based upon the Companies Act 2006 Table of Commencement Dates produced by the Department for Business, Enterprise and Regulatory Reform (BERR) and the first, second, third and fourth Companies Act 2006 commencement orders. Future commencement dates may be subject to change.

It should be noted that on 7 November 2007 BERR announced that the implementation of those provisions of the Companies Act 2006 previously timetabled for implementation on 1 October 2008 will be delayed to 1 October 2009. However, the Government is going to consult with key stakeholders regarding the implementation of certain provisions in order to establish whether they can, in fact, be implemented on 1 October 2008 as previously planned (such provisions are marked "subject to consultation" in the Commencement Date column of the table).

Those commencement dates indicated with an asterix (*) are taken from the commencement orders rather than the guidance commencement timetable produced by BERR. The orange highlighting indicates those provisions which are already in force.

Part Commencement Date 1 General introductory provisions (sections 1 to 6) 1 October 2009 Exceptions:

section 2 (The Companies Acts)

6 April 2007* 2 Company formation (sections 7 to 16) 1 October 2009 3 A company's constitution (sections 17 to 38) 1 October 2009 Exceptions:

section 17 (a company's constitution) which comes into force so far as necessary for the purposes of those provisions brought into force in October 2007

1 October 2007*

sections 29 (resolutions and agreements affecting a company's constitution) and 30 (copies of resolutions or agreements to be forwarded to registrar)

1 October 2007* 4 A company's capacity and related matters (sections 39 to 52) 1 October 2009 Exceptions:

section 44 (execution of documents)

6 April 2008 5 A company's name (sections 53 to 85) 1 October 2009 Exceptions:

sections 69 to 74 (similarity to other name in which person has goodwill)

Subject to consultation

sections 82 to 85 (trading disclosures)

Subject to consultation 6 A company's registered office (sections 86 to 88) 1 October 2009 7 Re-registration as a means of altering a company's status
(sections 89 to 111) 1 October 2009 8 A company's members (sections 112 to 144) 1 October 2009 Exceptions:

sections 116 to 119 (rights to inspect and require copies of the Register of Members)

1 October 2007* 9 Exercise of members' rights (sections 145 to 153) 1 October 2007* 10 A company's directors (sections 154 to 259) 1 October 2007* Exceptions:

sections 155 to 159 (underage and natural directors)

Subject to consultation

sections 162 to 167 and 240 to 246 (directors' residential addresses)

1 October 2009

sections 175 to 177 and 182 to 187 (directors' conflict of interest duties)

Subject to consultation

section 247 (power to make provision for employees on cessation or transfer of business)

1 October 2009 11 Derivative claims and proceedings by members (sections 260 to 269) 1 October 2007* 12 Company secretaries (sections 270 to 280) 6 April 2008 Exceptions:

sections 275 to 279 (provisions applying to private companies with a secretary and to public companies)

1 October 2009 13 Resolutions and meetings (sections 281 to 361) 1 October 2007* Exceptions:

sections 308 (manner in which notice to be given), 309 (publication of notice of meeting on website) and 333 (sending documents relating to meetings etc in electronic form)

20 January 2007*

sections 327(2)(c) (notice required of appointment of proxy etc) and 330(6)(c) (notice required of termination of proxy's authority)

Yet to be advised 14 Control of political donations and expenditure (sections 362 to 379) 1 October 2007* Exceptions:

section 362(a) (introductory) and the words "and to independent election candidates"

1 October 2008*

section 363(2)(a) (political parties, organisations etc to which this part applies) and the words "or an independent election candidate to whom"

1 October 2008*

section 363(3) (political parties, organisations etc to which this part applies)

1 October 2008*

section 363(4) (political parties, organisations etc to which this part applies) and the words "or independent election candidate" and "independent candidate"

1 October 2008*

section 364(3) (meaning of "political donation")

1 October 2008*

sections 365(1)(a) and (b)(i) (meaning of "political expenditure") and the words "or an independent election candidate"

1 October 2008*

section 366(1)(a) (authorisation required for donations or expenditure) and the words "or to an independent election candidate"

1 October 2008*

section 367(3)(a) (form of authorising resolution) and the words "or independent election candidates"

1 October 2008*

section 378(2) (donations not amounting to more than £5,000 in any twelve month period) and the words "or to an independent election candidate"

1 October 2008* 15 Accounts and reports (sections 380 to 474) 6 April 2008 Exceptions:

section 385 (quoted and unquoted companies) which comes into force in so far as necessary for the purposes of those provisions brought into force in October 2007

1 October 2007*

section 417 (contents of directors' report: business review)

1 October 2007*

section 463 (liability for false or misleading statements in reports)

20 January 2007* 16 Audit (sections 475 to 539) 6 April 2008 Exceptions:

sections 485 to 488 (appointment of auditors by private companies)

1 October 2007* 17 A company's share capital (sections 540 to 657) 1 October 2009 Exceptions:

sections 545 (companies having a share capital), 546 (issued and allotted share capital), 548 (equity share capital) and 629 (classes of shares) which come into force so far as necessary for the purposes of those provisions brought into force in October 2007

1 October 2007*

section 558 (when shares are allotted) which came into force so far as necessary for those provisions brought into force in April 2007

6 April 2007* 18 Acquisition by limited company of its own shares (sections 658 to 737) 1 October 2009 19 Debenture (sections 738 to 754) 6 April 2008 20 Private and public companies (sections 755 to 767) 6 April 2008 21 Certification and transfer of securities (sections 768 to 790) 6 April 2008 22 Information about interests in a company's shares (sections 791 to 828) 20 January 2007* Exceptions:

sections 811(4) (right to inspect and require copies of entries), 812 (court supervision of purpose for which rights may be exercised) and 814 (register of interests disclosed: offence in connection with request for or disclosure of information)

Yet to be advised
23 Distributions (sections 829 to 853) 6 April 2008 24 A company's annual return (sections 854 to 859) 1 October 2009 25 Company charges (sections 860 to 894) 1 October 2009 26 Arrangements and reconstructions (sections 895 to 901) 6 April 2008 27 Mergers and divisions of public companies (sections 902 to 941) 6 April 2008 28 Takeovers etc (sections 942 to 992) 6 April 2007* 29 Fraudulent trading (section 993) 1 October 2007* 30 Protection of members against unfair prejudice (sections 994 to 999) 1 October 2007* 31 Dissolution and restoration to the register (sections 1000 to 1034) 1 October 2009 32 Company investigations: amendments (sections 1035 to 1039) 1 October 2007* 33 UK companies not formed under the Companies Acts
(sections 1040 to 1043) 1 October 2009 Exceptions:

section 1043 (unregistered companies)

6 April 2007* 34 Overseas companies (sections 1044 to 1059) 1 October 2009 35 The registrar of companies (sections 1060 to 1120) 1 October 2009 Exceptions:

sections 1060 (the registrar) to 1061 (the registrar's function) which came into force in so far as necessary for those provisions brought into force in April 2007

6 April 2007*

section 1063 (fees payable to registrar)

6 April 2007*

sections 1068(5) (registrar's requirements as to form, authentication and manner of delivery), 1077 to 1080 (public notice of receipt of certain documents), 1085 to 1092 (inspection etc of the register), 1102 to 1107 (language requirements: translation) and 1111 (registrar's requirements as to certification or verification)

1 January 2007*

sections 1068(1) to (4), (6) and (7) (registrar's requirements as to form, authentication and manner of delivery), 1114 (application of provisions about documents and delivery), 1117 (registrar's rules) and 1120 (application of this Part to overseas companies) which came into force so far as necessary for the purposes of those provisions brought into force in January 2007

1 January 2007*

section 1068(1) to (4), (6) and (7) (registrar's requirements as to form, authentication and manner of delivery) so far as necessary for the purposes of The Companies (Cross-Border Mergers) Regulations 2007

15 December 2007* 36 Offences under the Companies Act (sections 1121 to 1133) With relevant provisions Exceptions:

section 1124 (amendments of the Companies Act 1985)

1 October 2007*

sections 1121 (liability of officer in default), 1122 (liability of company as officer in default), 1125 to 1131 (general provisions) and 1133 (transitional provisions) which came into force so far as necessary for those provisions brought into force in January 2007

20 January 2007*

sections 1121 to 1123 (liability of officer in default) and 1125 to 1133 (general provisions, production and inspection of documents and supplementary) which came into force so far as necessary for those provisions brought into force in April 2007

6 April 2007*

sections 1121 to 1123 (liability of officer in default) and 1125 to 1133 (general provisions, production and inspection of documents and supplementary) which came into force so far as they apply to offences under Part 14 or 15 of the Companies Act 1985

1 October 2007* 37 Companies: supplementary provisions (sections 1134 to 1157) With relevant provisions Exceptions:

sections 1134 (meaning of "company records"), 1135 (form of company records) and 1138 to 1140 (duty to take precautions against falsification and service of documents on the company, directors, secretaries and others) which came into force so far as necessary for those provisions brought into force in April 2007

6 April 2007*

sections 1137(1), (4), (5)(b) and (6) (regulations about inspection of records and provision of copies)

30 September 2007*

sections 1143 to 1148 (sending or supplying documents or information)

20 January 2007*

section 1157 (power of court to grant relief in certain cases)

1 October 2008 38 Companies: interpretation (sections 1158 to 1174) With relevant provisions Exceptions:

section 1158 (meaning of "UK-registered company") which came into force so far as necessary for the purposes of those provisions brought into force in October 2007

1 October 2007*

section 1167 (meaning of "prescribed")

30 September 2007*

sections 1168 (hard copy and electronic form and related expressions) and 1173 (minor definitions: general) which came into force so far as necessary for the purposes of those provisions brought into force in January 2007 and again in April 2007, October 2007 and December 2007 so far as necessary for the purposes of those provisions brought into force in April 2007, October 2007 and December 2007

1 January 2007*

section 1170 (meaning of "EEA State" and related expressions)

6 April 2007* 39 Companies: minor amendments (sections 1175 to 1181) 6 April 2007 Exceptions:

sections 1175 (removal of special provisions about accounts and audit of charitable companies)

March 2008

sections 1180 (repeal of certain provisions about company charges) and 1181 (access to constitutional documents of RTE and RTM companies)

1 October 2009 40 Company directors: foreign disqualification etc (sections 1182 to 1191) 1 October 2009 41 Business names (sections 1192 to 1208) 1 October 2009 42 Statutory auditors (sections 1209 to 1264) 6 April 2008 43 Transparency obligations and related matters (sections 1265 to 1273) 8 November 2006* 44 Miscellaneous provisions (sections 1274 to 1283) With relevant provisions Exceptions:

sections 1274 (grants to bodies concerned with actuarial standards etc) and 1276 (application of provisions to Scotland and Northern Ireland)

8 November 2006

sections 1277 to 1280 (information as to exercise of voting rights by institutional investors) and 1283 (commonhold associations)

1 October 2008

section 1281 (disclosure of information under the Enterprise Act 2002)

6 April 2007*

section 1282 (expenses of winding up)

6 April 2008

section 1283 (amendment of memorandum or articles of commonhold association)

1 October 2009 45 Northern Ireland (sections 1284 to 1287) With relevant provisions Exceptions:

section 1284 (extension of Companies Act to Northern Ireland) which came into force so far as necessary for those provisions brought into force in April 2007 and again in September 2007, October 2007 and December 2007 so far as necessary for those provisions brought into force in September 2007, October 2007 and December 2007

6 April 2007* 46 General supplementary provisions (sections 1288 to 1297) 8 November 2006* Exceptions: