URN 07/721 FAQ Companies Act 2006

A number of documents relating to the Companies Act 2006 are available on the BERR website including the Act itself, supporting secondary legislation and explanatory notes and briefing on latest developments (www.berr.gov.uk/bbf/co-act-20066)

Any advice given in the questions and answers that follow should not be regarded as legally binding; you may want to seek your own legal advice on particular issues. If you have a query regarding the BERR implementation of the Act which is not answered here, or if you would like to be included on our e-mail alert service when updates are available, please send an e-mail to CompaniesAct2006@berr.gsi.gov.uk. We will aim to keep this webpage up to date with answers to questions of general interest; we can't offer advice on individual specific circumstances.

The following subjects have attached questions and answers:

General Issues

Commencement Timetable

Articles of Association

Secondary Legislation

What is left behind in the 1985, 1989 and 2004 Acts

Areas of Company Law

Accounts and reports

Addresses (directors' and members' or shareholders')


Company Secretary

Derivative Claims



Execution of Documents


Expenses of winding up - section 1282 Companies Act 2006

Financial assistance by private companies for acquisition of own shares

Indirect Investors


Overseas Companies

Political donations and expenditure

Register of members (or shareholders)

Resolutions and meetings

Restoration to the Register

Share Capital

Trading disclosures