Concept

Companies Act 2006

Summary
The Companies Act 2006 (c 46) is an Act of the Parliament of the United Kingdom which forms the primary source of UK company law. The Act was brought into force in stages, with the final provision being commenced on 1 October 2009. It largely superseded the Companies Act 1985. The Act provides a comprehensive code of company law for the United Kingdom, and made changes to almost every facet of the law in relation to companies. The key provisions are:
  • the Act codifies certain existing common law principles, such as those relating to directors' duties.
  • it transposes into UK law the Takeover Directive and the Transparency Directive of the European Union
  • it introduces various new provisions for private and public companies.
  • it applies a single company law regime across the United Kingdom, replacing the two separate (if identical) systems for Great Britain and Northern Ireland.
  • it otherwise amends or restates almost all of the Companies Act 1985 to varying degrees.
The Bill
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