Companies Act

New regulations, which relate to information which must be included in a company’s annual return, come into force on 1st October 2011.

The Companies Act 2006 (Annual Returns) Regulations 2011 make the following changes:

– they remove the requirement for an annual return to state whether the company was a traded company at any time during the return period;

– they require a company with a share capital to provide particular information about the trading of its shares during the return period; and

– they reduce the amount of information about shareholders and shareholdings required in company annual returns.

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