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| | Introductory Text |
| | Acts Referred to |
| | Part I Preliminary (ss. 1-6) |
Repealed | 1. Short title, collective citation and construction. |
Repealed | 2. Commencement. |
Repealed | 3. Interpretation. |
Repealed | 4. Periods of time. |
Repealed | 5. Orders. |
Repealed | 6. Repeals. |
| | Part II Investigations (ss. 7-24) |
Repealed | 7. Investigation of company's affairs. |
Repealed | 8. Investigation of company's affairs on application of Minister. |
Repealed | 9. Power of inspectors to extend investigation into affairs of related companies. |
Repealed | 10. Production of documents and evidence on investigation. |
Repealed | 11. Inspectors' reports. |
Repealed | 12. Proceedings on inspectors' report. |
Repealed | 13. Expenses of investigation of company's affairs. |
Repealed | 14. Appointment and powers of inspectors to investigate ownership of company. |
Repealed | 15. Power to require information as to persons interested in shares or debentures. |
Repealed | 16. Power to impose restrictions on shares or debentures. |
Repealed | 17. Extension of powers of investigation to certain bodies incorporated outside the State. |
Repealed | 18. Admissibility in evidence of certain matters. |
Repealed | 19. Power of Director to require production of documents. |
Repealed | 19A. Concealing facts disclosed by documents. |
Repealed | 20. Entry and search of premises. |
Repealed | 20A. Provisions catering for certain contingencies concerning designated officers. |
Repealed | 21. Provision for security of information. |
Repealed | 22. Inspectors' reports to be evidence. |
Repealed | 23. Saving for privileged information. |
Repealed | 23A. Assistance to overseas company law authorities. |
Repealed | 24. Power to make supplementary regulations. |
| | Part III Transactions Involving Directors (ss. 25-52) |
| | Preliminary (ss. 25-27) |
Repealed | 25. Interpretation of Part III. |
Repealed | 26. Connected persons. |
Repealed | 27. Shadow directors. |
| | Particular transactions involving conflict of interest (ss. 28-40) |
Repealed | 28. Contracts of employment of directors. |
Repealed | 29. Substantial property transactions involving directors, etc. |
Repealed | 30. Penalisation of dealing by director of a company in options to buy or sell certain shares in, or debentures of, the company or associated companies. |
Repealed | 31. Prohibition of loans, etc. to directors and connected persons. |
Repealed | 32. Arrangements of certain value. |
Repealed | 33. Reduction in amount of company's relevant assets. |
Repealed | 34. Exceptions to section 31 in certain circumstances. |
Repealed | 35. Transactions with holding company. |
Repealed | 36. Directors' expenses. |
Repealed | 37. Business transactions. |
Repealed | 38. Civil remedies for breach of section 31. |
Repealed | 39. Personal liability for company debts in certain cases. |
Repealed | 40. Criminal penalties for breach of section 31. |
| | Disclosure of transactions involving directors and others (ss. 41-47) |
Repealed | 41. Substantial contracts, etc., with directors and others to be disclosed in accounts. |
Repealed | 42. Particulars required to be included in accounts by section 41. |
Repealed | 43. Particulars of amounts outstanding to be included in accounts. |
Repealed | 44. Further provisions relating to licensed banks. |
Repealed | 45. Arrangements excluded from sections 41 and 44. |
Repealed | 46. Duty of auditors of company in breach of section 41 or 43. |
Repealed | 47. Disclosure by directors of interests in contracts, etc. |
| | Supplemental (ss. 48-52) |
Repealed | 48. Power to alter financial limits under Part III. |
Repealed | 49. Cessation of section 192 of Principal Act. |
Repealed | 50. Inspection of directors' service contracts. |
Repealed | 51. Register of directors and secretaries. |
Repealed | 52. Directors to have regard to interests of employees. |
| | Part IV Disclosure of Interests in Shares (ss. 53-106) |
| | Chapter 1 Share Dealings by Directors, Secretaries and their Families (ss. 53-66) |
Repealed | 53. Obligation of director or secretary to notify interests in shares or debentures of company. |
Repealed | 54. Nature of an interest within section 53. |
Repealed | 55. Interests to be disregarded. |
Repealed | 56. Periods within which obligations under section 53 must be discharged. |
Repealed | 57. Circumstances in which obligation under section 53 is not discharged. |
Repealed | 58. Other provisions relating to notification. |
Repealed | 59. Register of interests. |
Repealed | 60. Provisions relating to register. |
Repealed | 61. Removal of entries from register. |
Repealed | 62. Entries, when not to be removed. |
Repealed | 63. Disclosure of interests in directors' report. |
Repealed | 64. Extension of section 53 to spouses or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and children. |
Repealed | 65. Duty of company to notify stock exchange. |
Repealed | 66. Investigation of share dealing. |
| | Chapter 2 Individual and Group Acquisitions (ss. 67-96) |
Repealed | 67. Obligation of disclosure and the cases in which it may arise. |
Repealed | 68. Interests to be disclosed. |
Repealed | 69. "Percentage level" in relation to notifiable interests. |
Repealed | 70. The notifiable percentage. |
Repealed | 71. Particulars to be contained in notification. |
Repealed | 72. Notification of interests. |
Repealed | 73. Agreement to acquire interests in a public limited company. |
Repealed | 74. Obligation of disclosure arising under section 73. |
Repealed | 75. Obligation of persons acting together to keep each other informed. |
Repealed | 76. Interests in shares by attribution. |
Repealed | 77. Interests in shares which are to be notified. |
Repealed | 78. Interests to be disregarded. |
Repealed | 79. Other provisions relating to notification. |
Repealed | 80. Register of interests in shares. |
Repealed | 81. Company investigations. |
Repealed | 82. Registration of interests disclosed under section 81. |
Repealed | 83. Company investigations on requisition by members. |
Repealed | 84. Company report to members. |
Repealed | 85. Penalty for failure to provide information. |
Repealed | 86. Removal of entries from register. |
Repealed | 87. Entries, when not to be removed. |
Repealed | 88. Inspection of register and reports. |
Repealed | 89. The 1988 Directive. |
Repealed | 90. Provisions as to interpretation. |
Repealed | 91. Obligation to notify certain interests to the Exchange. |
Repealed | 92. Duty of relevant authority to report to Director. |
Repealed | 93. Application and amendment of the 1984 Regulations. |
Repealed | 94. Obligation of professional secrecy. |
Repealed | 95. Immunity from suit. |
Repealed | 96. Co-operation between authorities in Member States. |
| | Chapter 3 Disclosure Orders: Companies other than Public Limited Companies (ss. 97-104) |
Repealed | 97. Application of Chapter 3. |
Repealed | 98. Disclosure order. |
Repealed | 99. Procedure on application for disclosure order. |
Repealed | 100. Scope of disclosure order. |
Repealed | 101. Powers of court. |
Repealed | 102. Notice of disclosure order. |
Repealed | 103. Information disclosed under order. |
Repealed | 104. Civil consequences of contravention of disclosure order. |
| | Chapter 4 General provisions about share registers etc. (ss. 105-106) |
Repealed | 105. Power to alter maximum inspection etc. charges. |
Repealed | 106. Transitional provisions. |
| | Part V Insider Dealing (ss. 107-121) |
Repealed | 107. Interpretation. |
Repealed | 108. Unlawful dealings in securities by insiders. |
Repealed | 109. Civil liability for unlawful dealing. |
Repealed | 110. Exempt transactions. |
Repealed | 111. Criminal liability for unlawful dealing. |
Repealed | 112. Restriction on dealing. |
Repealed | 113. Duty of agents in relation to unlawful dealing. |
Repealed | 114. Penalties for offences under this Part. |
Repealed | 115. Duty of recognised stock exchange in relation to unlawful dealing. |
Repealed | 116. Co-operation with other authorities outside the State. |
Repealed | 117. Authorised persons. |
Repealed | 118. Obligation of professional secrecy. |
Repealed | 119. Extension of Council Directive 79/279/EEC. |
Repealed | 120. Annual report of recognised stock exchange. |
Repealed | 121. Power of Minister to make supplementary regulations. |
| | Part VI Winding Up and Related Matters (ss. 122-148) |
| | Registration of Charges (s. 122) |
Repealed | 122. Amendment of section 99 of the Principal Act. |
| | Winding Up by the Court (ss. 123-127) |
Repealed | 123. Amendment of sections 214 and 345 of Principal Act. |
Repealed | 124. Amendment of section 231 of the Principal Act. |
Repealed | 125. No lien over company's books, records, etc. |
Repealed | 126. Power of court to summon persons for examination. |
Repealed | 127. Order for payment or delivery of property against person examined under section 245 of Principal Act. |
| | Declaration of Solvency (s. 128) |
Repealed | 128. Statutory declaration of solvency in case of proposal to wind up voluntarily. |
| | Provisions applicable to a Members' Voluntary Winding Up (s. 129) |
Repealed | 129. Duty of liquidator to call creditors' meeting if he is of opinion that company is unable to pay its debts. |
| | Provisions applicable to a Creditors' Voluntary Winding Up (ss. 130-131) |
Repealed | 130. Amendment of section 266 of the Principal Act. |
Repealed | 131. Creditors' voluntary winding up. |
| | Provisions applicable to every Voluntary Winding Up (ss. 132-133) |
Repealed | 132. Amendment of section 275 of the Principal Act. |
Repealed | 133. Consent to appointment as liquidator and notification of appointment. |
| | Provisions applicable to every Winding Up (ss. 134-145) |
Repealed | 134. Preferential payments in a winding up. |
Repealed | 135. Fraudulent preference. |
Repealed | 136. Circumstances in which floating charge is invalid. |
Repealed | 137. Criminal liability of persons concerned for fraudulent trading of company. |
Repealed | 138. Civil liability of persons concerned for fraudulent or reckless trading of company. |
Repealed | 139. Power of the court to order the return of assets which have been improperly transferred. |
Repealed | 140. Company may be required to contribute to debts of related companies. |
Repealed | 141. Pooling of assets of related companies. |
Repealed | 142. Amendment of section 298 of the Principal Act. |
Repealed | 143. Amendment of section 299 of the Principal Act. |
Repealed | 144. Duty of liquidators and receivers to include certain information in returns etc. |
Repealed | 145. Penalty for default of receiver or liquidator in making certain accounts and returns. |
| | Supplementary Provisions (ss. 146-148) |
Repealed | 146. Disqualification for appointment as liquidator. |
Repealed | 147. Disclosure of interest by creditors etc. at creditors' meetings. |
Repealed | 148. Extension of power of court to assess damages against directors. |
| | Part VII Disqualifications and Restrictions: Directors and other Officers (ss. 149-169) |
| | Chapter 1 Restriction on Directors of Insolvent Companies (ss. 149-158) |
Repealed | 149. Application of Chapter I. |
Repealed | 150. Restriction. |
Repealed | 151. Duty of liquidator under this Chapter. |
Repealed | 152. Relief. |
Repealed | 153. Register of restricted persons. |
Repealed | 154. Application of this Chapter to receivers. |
Repealed | 155. Restrictions on company to which section 150(3) applies. |
Repealed | 156. Requirements as to shares allotted by a company to which section 155 applies. |
Repealed | 157. Relief for a company in respect of prohibited transactions. |
Repealed | 158. Power to vary amounts mentioned in section 150(3). |
| | Chapter 2 Disqualification Generally (ss. 159-160) |
Repealed | 159. Interpretation of Chapters 2 and 3. |
Repealed | 160. Disqualification of certain persons from acting as directors or auditors of or managing companies. |
| | Chapter 3 Enforcement (ss. 161-169) |
Repealed | 161. Penalty for acting contrary to the provisions of Chapter 1 or 2. |
Repealed | 162. Period of disqualification order to which person is deemed to be subject. |
Repealed | 163. Civil consequences of acting contrary to the provisions of Chapter 1 or 2. |
Repealed | 164. Penalty for acting under directions of disqualified person. |
Repealed | 165. Civil consequences of acting under directions of disqualified person. |
Repealed | 166. Information to be given by directors to the court. |
Repealed | 167. Information to be supplied to registrar of companies. |
Repealed | 168. Register of persons subject to disqualification orders. |
Repealed | 169. Prohibition of undischarged bankrupts acting as directors or other officers of companies. |
| | Part VIII Receivers (ss. 170-179) |
Repealed | 170. Disqualification for appointment as receiver. |
Repealed | 171. Amendment of section 316 of the Principal Act. |
Repealed | 172. Duty of receiver selling property to get best price reasonably obtainable. |
Repealed | 173. Amendment of section 320 of the Principal Act. |
Repealed | 174. Consequences of contravention of section 319 or 320 of the Principal Act. |
Repealed | 175. Removal of receiver. |
Repealed | 176. Court may determine or limit receivership on application of liquidator. |
Repealed | 177. Resignation of receiver. |
Repealed | 178. Application of section 139 to receivers. |
Repealed | 179. Application of section 299(2), (4) and (5) of the Principal Act to receivers. |
| | Part IX Companies under Court Protection (ss. 180-181) |
Repealed | 180. Amendments to the Companies (Amendment) Act, 1990. |
Repealed | 181. Further amendments to the Companies (Amendment) Act, 1990. |
| | Part X Accounts and Audit (ss. 182-205F) |
Repealed | 182. Interpretation of Part X. |
Repealed | 183. Appointment and removal of auditors. |
Repealed | 184. Resolutions relating to appointment and removal of auditors and rights of auditors who have been removed. |
Repealed | 185. Resignation of auditors. |
Repealed | 186. Requisitioning of general meeting of company by resigning auditor. |
Repealed | 187. Qualification for appointment as auditor. |
Repealed | 188. Persons undergoing training on 1 January, 1990. |
Repealed | 189. Approval of qualifications obtained outside the State. |
Repealed | 190. Consultation by Supervisory Authority regarding standards and qualifications. |
Repealed | 191. Recognition of body of accountants. |
Repealed | 192. Provisions in relation to recognitions and authorisations by Minister under section 187. |
Repealed | 192A. Statutory backing for disciplinary procedures of prescribed accountancy bodies. |
Repealed | 193. Auditors' report and right of access to books and of attendance and audience at general meetings. |
Repealed | 194. Duty of auditors if proper books of account not being kept. |
Repealed | 195. Prohibition on acting in relation to audit while disqualification order in force. |
Repealed | 196. Powers of auditors in relation to subsidiaries. |
Repealed | 197. Penalty for false statements to auditors. |
Repealed | 198. Register of auditors. |
Repealed | 199. Transitional provisions concerning register. |
Repealed | 200. Duty to keep registrar informed. |
Repealed | 201. Power to make supplementary regulations. |
Repealed | 202. Keeping of books of account. |
Repealed | 203. Liability of officers of company to penalty where proper books of account not kept. |
Repealed | 204. Personal liability of officers of company where proper books of account not kept. |
Repealed | 205. Commencement of Part X. |
Repealed | 205A. Accounting standards. |
Repealed | 205B. Audit committee. |
Repealed | 205C. Disclosure of accounting policies. |
Repealed | 205D. Disclosure of remuneration for audit, audit-related and non-audit work. |
Repealed | 205E. Directors' compliance statement and related statement. |
Repealed | 205F. Auditor's review of compliance statement and related statements. |
| | Part XI Acquisition of Own Shares and Shares in Holding Company ( ss. 206-234) |
Repealed | 206. Interpretation. |
Repealed | 207. Power to issue redeemable shares. |
Repealed | 208. Cancellation of shares on redemption. |
Repealed | 209. Treasury shares. |
Repealed | 210. Power to convert shares into redeemable shares. |
Repealed | 211. Power of company to purchase own shares. |
Repealed | 212. Off-market and market purchases. |
Repealed | 213. Authority for off-market purchase. |
Repealed | 214. Contingent purchase contract. |
Repealed | 215. Authority for market purchase. |
Repealed | 216. Duration of authority granted by public limited companies to purchase own shares. |
Repealed | 217. Assignment or release of company's right to purchase own shares. |
Repealed | 218. Incidental payments with respect to purchase of own shares. |
Repealed | 219. Effect of company's failure to redeem or purchase. |
Repealed | 220. Redemption of existing redeemable preference shares. |
Repealed | 221. Construction of references to redeemable preference shares. |
Repealed | 222. Retention and inspection of documents. |
Repealed | 223. Application of section 108(6) to dealings by company in its own securities. |
Repealed | 224. Holding by subsidiary of shares in its holding company. |
Repealed | 225. Civil liability for improper purchase in holding company. |
Repealed | 226. Return to be made to registrar. |
Repealed | 226A. Duty of company to publish particulars of overseas market purchase. |
Repealed | 227. Amendment of section 89 of the Principal Act. |
Repealed | 228. Regulations as to purchase of shares. |
Repealed | 229. Duty of company to notify stock exchange. |
Repealed | 230. Duty of stock exchange in relation to unlawful purchases. |
Repealed | 231. Amendments to the Principal Act in respect of share capital. |
Repealed | 232. Amendments to the Act of 1983. |
Repealed | 233. Amendments to the Companies (Amendment) Act, 1986. |
Repealed | 234. Offences under this Part. |
| | Part XII General (ss. 235-251) |
Repealed | 235. Amendment of section 2 of the Principal Act. |
Repealed | 236. Qualifications of secretary of public limited company. |
Repealed | 237. Qualifications of liquidators and receivers. |
Repealed | 238. Amendment of section 61 of the Principal Act. |
Repealed | 239. Power to make regulations for transfer of securities. |
Repealed | 240. Offences. |
Repealed | 240A. Court in which proceedings for certain offences may be brought. |
Repealed | 241. Offences by certain bodies. |
Repealed | 242. Furnishing false information. |
Repealed | 243. Penalisation of destruction, mutilation or falsification of documents. |
Repealed | 244. Increase of penalties. |
Repealed | 245. Amendment of section 12 of Companies (Amendment) Act, 1982. |
Repealed | 246. Restoration to register of company struck off. |
Repealed | 247. System of classification of information. |
Repealed | 248. Delivery to the registrar of documents in legible form. |
Repealed | 249. Delivery to the registrar of documents otherwise than in legible form. |
Repealed | 249A. Power to reject documents sent for registration and amendments consequential on that section's insertion. |
Repealed | 250. Amendment of section 377 of, and Ninth Schedule to, the Principal Act. |
Repealed | 251. Application of certain provisions to companies not in liquidation. |
| | Part XIII Investment Companies (ss. 252-262) |
Repealed | 252. Interpretation of this Part. |
Repealed | 253. Share capital of investment companies. |
Repealed | 254. Power of company to purchase own shares. |
Repealed | 255. Treatment of purchased shares. |
Repealed | 256. Authorisation by Central Bank. |
Repealed | 256A. Segregated liability of investment company sub-funds. |
Repealed | 256B. Notice to creditors of special resolution under section 256A. |
Repealed | 256C. Application to court opposing special resolution under section 256A. |
Repealed | 256D. Appeal from court order under section 256C. |
Repealed | 256E. Requirements to be complied with by, and other matters respecting, an umbrella fund to which section 256A applies. |
Repealed | 256F. Continuation of foreign investment companies. |
Repealed | 256G. De-registration of companies when continued under the law of place outside the State. |
Repealed | 256H. Statutory declarations. |
Repealed | 257. Powers of Central Bank. |
Repealed | 258. Adaptation of certain provisions of UCITS Regulations. |
Repealed | 259. Default of investment company or failure in performance of its investments. |
Repealed | 260. Amendment and restriction of certain provisions of Companies Acts. |
Repealed | 260A. Application of section 148 of Principal Act. |
Repealed | 261. Power to make supplementary regulations. |
Repealed | 262. Offences. |
Repealed | Schedule - Provisions Substituted for Ninth Schedule to Principal Act |
