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Updated to 9 September 2025 (Act No. 10 of 2025 and S.I. No. 426 of 2025)

All effects below are reflected in the most recent Revised Act.

Companies Act 2014
No. 38 of 2014

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-3 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 4(1) in so far as it relates to Part V of the Companies Act 1990 (being Part V of that Act to the extent that it remained in force on and from the commencement, on 6th July 2005, of s. 31 of Investment Funds, Companies and Miscellaneous Provisions Act 2005) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(a) and as amended (11.11.2016) by Companies Act 2014 (Commencement) Order 2016 (S.I. No. 562 of 2016), art. 2.
S. 4(1) except in so far as it relates to Part V of the Companies Act 1990 (being Part V of that Act to the extent that it remained in force on and from the commencement, on the 6th July 2005, of s. 31 of Investment Funds, Companies and Miscellaneous Provisions Act 2005) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(a)
S. 4(2) in so far as it relates to European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011 (S.I. No. 306 of 2011), reg. 6 Not yet commenced.Commencement order required under s. 1(2)
S. 4(2) except in so far as it relates to European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011 (S.I. No. 306 of 2011), reg. 6 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 4(3) Not yet commenced Commencement order required under s. 1(2)
Ss. 5-67 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 68(1) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 68(2) in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced. Commencement order required under s. 1(2)
S. 68(2) except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 68(3)-(5) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 69-166 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 167 first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4(2)
Ss. 168-224 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 225 first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 226-304 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(1)(a) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(1)(b) first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
S. 305(1)(c) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(2)-(13) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 306(1) first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4(2)
S. 306(2)-(6) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 307-325 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 326(1)(a) first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 492)
S. 326(1)(b)-(d) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 327-329 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 330 first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4(2)
Ss. 331-980 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 981 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced. Commencement order required under s. 1(2)
S. 981 except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 982-1190 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1191 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced. Commencement order required under s. 1(2)
S. 1191 except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 1192-1247 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1248 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced. Commencement order required under s. 1(2)
S. 1248 except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 1249-1324 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1325 Not yet commenced. Commencement order required under s. 1(2)
Ss. 1326-1448 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3

Amendments and other effects

How Affected Affecting Provision Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Source
Application restricted Gas Regulation Act 2013 (39/2013), ss. 1(2), 6 as inserted by Gas (Amendment) and Miscellaneous Provisions Act 2024 (11/2024), ss. 1(2), 20(b) 3 June 2014 Gas Regulation Act 2013 (Sections 5 to 12) (Commencement) Order 2014 (S.I. No. 229 of 2014), art. 2
  Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 17(2)(d), (3) 22 December 2022 Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
  Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 18 22 December 2022 Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
  Land Development Agency Act 2021 (26/2021), ss. 1(2), 13(2), 33(3), (4) 15 December 2021 Land Development Agency Act 2021 (Commencement) Order 2021 (S.I. No. 712 of 2021), art. 2(b)
  Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 5(2) 5 December 2018 Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(a)
  Harbours Act 2015 (61/2015), s. 14 25 December 2015 Commenced on enactment
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 485 of 2015, regs. 271(2), 275(3) 1 January 2016 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), 1(2), 1(3), 76(1)(a), 76(1)(d), 76(2)(i), 119(2)(a) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015)
  Water Services Act 2013 (6/2013), s. 6(3) as substituted by Water Services (Amendment) Act 2022 (39/2022), s. 10(c) 29 March 2013 Water Services Act 2013 (Commencement) Order 2013 (S.I. No. 108 of 2013), art. 2
S. 2(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 4 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(b)
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 4(a), (b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 4 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 3 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 4 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 6 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2)
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(1) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 7(5)(b)(i) substitued Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 4(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 7(5)(b)(ii) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 4(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 9(2)(a) substitued Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 5(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 9(3) amended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 4(a) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 9(4)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 5(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 12(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 5 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 12A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 4 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 12A repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 15 amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 5 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(b)
S. 27(3A) inserted Legal Services Regulation Act 2015 (No. 65 of 2015), ss. 1(2), 132 7 October 2019 Legal Services Regulation Act 2015 (Commencement of Certain Provisions) (No. 2) Order 2019 (S.I. No. 502 of 2019), art. 2(l)
S. 35(1) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 6(a) Not yet commenced. Commencement order required under s. 1(2)
S. 35(7) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 5 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 35(7) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 7 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 35(8)-(10) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 6(b) Not yet commenced. Commencement order required under s. 1(2)
S. 43A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 5 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 43A substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 7 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(c)
S. 44(3)-(6) applied with modifications Hallmarking Act (18/1981), s. 4C(6) as inserted by Hallmarking (Amendment) Act 2019 (2/2019), ss. 6, 17(2) 8 November 1983 Hallmarking (Amendment) Act 2019 (Commencement) Order 2019 (S.I. No. 439 of 2019), art. 2
S. 50(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(a) Not yet commenced. Commencement order required under s. 1(2)
S. 50(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 7, schedule pt. 5 1 June 2015 Commenced as per reg. 1(2)
S. 50(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(b) Not yet commenced. Commencement order required under s. 1(2)
S. 50(5) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(c) Not yet commenced. Commencement order required under s. 1(2)
S. 50(5A), (5B) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(d) Not yet commenced. Commencement order required under s. 1(2)
S. 50(6) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(e) Not yet commenced. Commencement order required under s. 1(2)
S. 50(7), (8) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(f) Not yet commenced. Commencement order required under s. 1(2)
S. 50A inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 9 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 68(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 6(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 68(8A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 6(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 71(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 14(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 71(5A) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 14(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 72(7) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 7 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 82 application restricted Harbours Act 2015 (61/2015), s. 9(4) 25 December 2015 Commenced on enactment
S. 82(6)(n) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 15 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 85(2) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 8 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 91(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 16(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 91(4) substituted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 16(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 91(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 16(c) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 93(5) deleted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(a) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 93(5) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(2) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 94(4) application restricted Migration of Participating Securities Act 2019 (50/2019), ss. 4(2), 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
  Migration of Participating Securities Act 2019 (50/2019), ss. 11(3)(a), 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 99(2) application restricted Migration of Participating Securities Act 2019 (50/2019), ss. 11(3)(b), 11(4), 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 101A inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101B inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101C inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101D inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101E inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101F inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 102(1)(f) amended European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023), regs. 1(2), 95 and sch. 4 ref. 1(a)(i) 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 102(1)(g) amended European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023), regs. 1(2), 95 and sch. 4 ref. 1(a)(ii) 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 102(1)(h) inserted European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023), regs. 1(2), 95 and sch. 4 ref. 1(a)(iii) 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 102(2) amended European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023), regs. 1(2), 95 and sch. 4 ref. 1(b) 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 106(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 17 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 109(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 18(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 109(2)(c) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 18(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 117(4) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 91 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 120(3)(b)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 121(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 123(1)(d) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 19(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 123(1)(e) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 19(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 123(1)(f) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 19(c) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 123(5)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 131(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 26 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 132(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 10(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 132(1A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 10(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 133(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 1 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 133(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 2 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 133(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 3 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 133(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 4 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 151(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 27(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 151(5) deleted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 27(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 166(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 5 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 167 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 167(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 174A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 6 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 174A repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 175(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 6 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 175(7) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 7 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 175(10) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 8 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 176(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 11(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 176(3) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 11(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 176(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 11(c) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 176A inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 12 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 181(aa) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 7 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 181(5)(aa) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 13(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 181(7) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 13(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 181A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 8 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 181A repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 182 references construed Migration of Participating Securities Act 2019 (50/2019), ss. 8(a), 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 182(2A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 182(2A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 9 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 183(9) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 183(10) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(b)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 184 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 28 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 186A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 10 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 186A repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 187(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 14(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 187(7) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 14(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 187(9) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 14(c) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(d)
S. 189 references construed Migration of Participating Securities Act 2019 (50/2019), ss. 8(b), 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 191(2)(b) amended European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(b)(i) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(3)(a) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), reg. 1(2)
S. 191(3A) deleted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(b)(ii) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 191(3A) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(3)(b) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), reg. 1(2)
S. 195A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 11 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 195A repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 198 application extended Migration of Participating Securities Act 2019 (50/2019), ss. 9, 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 198(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 15 Not yet commenced. Commencement order required under s. 1(2)
S. 198(4)(f) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 31 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 199(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 9 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 202(1)(a)(ii) resolution made under to be regarded as conveyance on sale in certain circumstances Taxes Consolidation Act 1997 (39/1997), s. 79(11)(a)(i) as inserted by Finance Act 2017 (41/2017), s. 66(b) 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 202(1)(a)(ii) resolution made under to be regarded as conveyance on sale in certain circumstances Taxes Consolidation Act 1997 (39/1997), s. 80(11)(a)(i), (12) as inserted by Finance Act 2017 (41/2017), s. 67(c) 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 203(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 16 Not yet commenced. Commencement order required under s. 1(2)
S. 204(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 17 Not yet commenced. Commencement order required under s. 1(2)
S. 205(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 18 Not yet commenced. Commencement order required under s. 1(2)
S. 206(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 19 Not yet commenced. Commencement order required under s. 1(2)
S. 207(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 20 Not yet commenced. Commencement order required under s. 1(2)
S. 210(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 10 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 212 application restricted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 119(1)(c) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2)
S. 220(8) application restricted Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 26(1)(a) 5 December 2018 Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(c)
S. 224A inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 4 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 225(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 227 application restricted EirGrid, Electricity and Turf (Amendment) Act 2022 (17/2022), ss. 5(3), 14(2) 12 July 2022 EirGrid, Electricity and Turf (Amendment) Act 2022 (Commencement) Order 2022 (S.I. No. 352 of 2022), art. 2
S. 228 application restricted EirGrid, Electricity and Turf (Amendment) Act 2022 (17/2022), ss. 5(3), 14(2) 12 July 2022 EirGrid, Electricity and Turf (Amendment) Act 2022 (Commencement) Order 2022 (S.I. No. 352 of 2022), art. 2
S. 228(1)(g) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 5(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 228(1)(h) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 5(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 228(1)(i) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 5(c) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 231 application restricted Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 31(4) 22 December 2022 Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
  Harbours Act 2015 (61/2015), s. 24(6) 25 December 2015 Commenced on enactment
  National Cultural Institutions (National Concert Hall) Act 2015 (44/2015), s. 21(8) 10 December 2015 Commenced on enactment
  Harbours Act 1996 (11/1996), s. 32 as substituted by Harbours Act 2015 (61/2015), s. 41(6) 25 December 2015 Commenced on enactment
S. 231(8) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 11 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 232(1) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 6 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 238(8)(c)(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Pt. 5, chp. 5 (ss. 256-269) application restricted Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 26(1)(b) 5 December 2018 Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(c)
S. 253(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 12 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 270 application extended Migration of Participating Securities Act 2019 (50/2019), ss. 7(2), 17(2) 29 January 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
Chp. 7 inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 7 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 271A inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 7 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
Pt. 6 (ss. 272-407) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 9 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Pt. 6 (ss. 272-407) application extended subject to necessary modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 7 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Pt. 6 (ss. 272-407) application extended European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(1) 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
Pt. 6 (ss. 272-407) applied with modifications Land Development Agency Act 2021 (26/2021), ss. 1(2), 46 15 December 2021 Land Development Agency Act 2021 (Commencement) Order 2021 (S.I. No. 712 of 2021), art. 2(h)
  Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 15(1)-(7) 5 December 2018 Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(b)
  European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 28(2) 13 January 2018 European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 1(2)
  European Communities (Electronic Money) Regulations 2011 (S.I. No. 183 of 2011), reg. 19(2) as substituted by European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 142(f) 13 January 2018 European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 1(2)
  European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
Pt. 6 (ss. 272-407) references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2),
Pt. 6 (ss. 272-407) references construed in relation to a qualifying partnership European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 10 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2),
  European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(1)-(5) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2),
Pt. 6 (ss. 272-407) references construed European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(3), (4), 5(2) 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3(3), (4), schs. 1, 2 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 272(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 10 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 274 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 274(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 11 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 275(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(iii)(I) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(iii)(II) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(e)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(e)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 316, 318 1 January 2016 European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 275(5) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 275(6) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 277 substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 13 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 277A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 14 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 279(1)(a) amended Companies (Amendment) Act 2017 (13/2017), ss. 1(a), 2(2) 18 July 2017 Companies (Amendment) Act 2017 (Commencement) Order 2017 (S.I. No. 305 of 2017), art. 2
S. 279(1)(aa) inserted Companies (Amendment) Act 2017 (13/2017), ss. 1(b), 2(2) 18 July 2017 Companies (Amendment) Act 2017 (Commencement) Order 2017 (S.I. No. 305 of 2017), art. 2
S. 279(2) amended Companies (Amendment) Act 2017 (13/2017), ss. 1(c), 2(2) 18 July 2017 Companies (Amendment) Act 2017 (Commencement) Order 2017 (S.I. No. 305 of 2017), art. 2
Part 6 (ss. 272-407) applied to Uisce Éireann with modifications Water Services Act 2013 (6/2013), s. 17B as inserted by Water Services Act 2022 (39/2022), ss. 1(3), 15 29 March 2013 Water Services Act 2013 (Commencement) Order 2013 (S.I. No. 108 of 2013) art. 2
Part 6, chapter 1A (ss. 280A - 280H) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 15 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 280A(3)(a) amended European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 4(a) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280A(3)(b) amended European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 4(b) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280B(4)(a) substituted European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 5(a) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280B(4)(b) substituted European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 5(b) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280D(3)(b)(i) amended European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 6(a) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280D(3)(b)(ii) amended European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 6(b) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280F(3)(a) amended European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 7(a) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280F(3)(b) amended European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 7(b) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280G(4)(a) substituted European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 8(a) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280G(4)(b) substituted European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 8(b) 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280I inserted European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 9 1 July 2024 European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
Ss. 281-286 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 288(10)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 13 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 290(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 290(6A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 290(6B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 290(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(c)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(c)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 11 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 291(3) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(6A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(9) application extended and defences prescribed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 292 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 12 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 292(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 292(2A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 292(3) application extended and defences prescribed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 292(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293 application extended, references construed European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 5(1), (2) 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2)
S. 293 applied with modifications European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 4(1) 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 293(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(6A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(6B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(f) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(9)(a) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(g) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 13 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 294(3)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(3)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(9) application extended and defences prescribed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 295 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 14 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 295(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 295(2A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 295(3) application extended and defences prescribed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 295(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 297 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 297, 298 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 298 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(2)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(4)(b)(i) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 3 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 299(4)(b)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(4)(c) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(4)(d)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(iii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(8) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(2)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(4)(b) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(4)(b)(i) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 4 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 300(4)(d) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(4)(e)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(iii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(7) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 303(3)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 24 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 304(1)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 304(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 304(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(6) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No.  Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(14) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 27 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305A application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 306 substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 28 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 307(3)(f) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 29 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 309(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 30(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 309(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 30(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 310-312 application extended European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 4 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
S. 312 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 312(9) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 14 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 314(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 314(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 314(2A) insertion Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 315(d) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 32 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 316(3) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 317(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 317(7A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 317(7B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 318 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 318(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 34(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 318(9) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 34(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 319 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 319(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 319(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 319(4) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320 application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 16 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 320(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(ab) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(ac) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 321(3) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 37 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 322(4) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 6 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 8 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 322(5)(a) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 322(5)(b) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 322(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 323(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 39(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 323(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 39(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 17 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 324(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324(4A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324(6) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 324(8) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 324(11) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15, 18 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(1)(c) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1)(d) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1)(e) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(2) substituted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 5 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 325(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(6) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 326(1)(c) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 326(1)(d) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 326(2)(d) application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 326(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 42(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 326(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 42(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 327(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 327(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 327(3)(b) requirements under deemed to be met in certain circumstances European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) Regulations 2017 (S.I. No. 360 of 2017), reg. 5(12) 21 August 2017 European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) Regulations 2017 (S.I. No. 360 of 2017), reg. 1(3)
S. 327(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 328(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328(ii) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328(iii) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328(iv) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 332 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 19 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 332(4) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 334 application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 20 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 335(3) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 335(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 15 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 335(5)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 16 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 335(5)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 17 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 335(6) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 336(2) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(2)(a) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 336(3)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(5) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(5)(a)(ii) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 6 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 336(5A) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(c) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(5B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(8) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(9A) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(d) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(9A)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 336(10) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 337(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 8 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 337(2) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 10 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 337(5) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 338 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 338(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 46(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 338(2A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 46(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 339 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 339(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 47(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 339(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 47(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 340(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 48 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 340(7) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 341 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 341(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 49(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 341(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 49(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 343(2) amended Companies (Amendment) Act 2019 (10/2019), ss. 1(a), 2(2) 16 December 2020 Companies (Amendment) Act 2019 (Commencement) Order 2020 (S.I. No. 631 of 2020), art. 2
S. 343(3) amended Companies (Amendment) Act 2019 (10/2019), ss. 1(b), 2(2) 16 December 2020 Companies (Amendment) Act 2019 (Commencement) Order 2020 (S.I. No. 631 of 2020), art. 2
S. 343(4) applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 21 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 343(11) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(16) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 343(11A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 21 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(e)
S. 344 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 346(2)(a) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 9 16 December 2020 Companies (Statutory Audits) Act 2018 (Commencement) Order 2020 (S.I. No. 630 of 2020), art. 2
S. 347(1) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 7 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 347(1) applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 22 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 347(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 50(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 347(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 50(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 347(5) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 348(6) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Part 6 ch. 14 (ss. 350-357) application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(1) 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(1) 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 350 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 351 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 352 substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 51 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 352(4)(b) applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 23 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Ss. 353, 354 references construed Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 5 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 353(2)(b) references construed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 24 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 353(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(2)(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(2)(d) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(iii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(3)(b) references construed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 24 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 353(3)(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(3)(d) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(3)(e) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(iii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 354 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 25 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 355(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(3)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(3)(c) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(iii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(6) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(7) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 355(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(f) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(9) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 355(9) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(g) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(5) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 357 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(3) 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(3) 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 357(1)(a) references construed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 26 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 357(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 55(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 357(1)(g) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 55(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 358-365 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 358(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 56 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 359(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 57(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 359(3) - (12) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 57(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 360(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 360(1)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 360(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 362(1) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 59(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 362(2) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 59(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 363 substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 22 16 July 2025 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2025 (S.I. No. 325 of 2025), art. 2
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 10 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 363(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 60 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 364 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 10 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 364(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 364(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 364(4) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 367(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 62 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 374(4) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 375 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 376(3) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Ss. 377, 378 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table 24 June 2015 European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table 17 June 2015 European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 377(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(c)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(3)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(c)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(7) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 379(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 64(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 379(3) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 64(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 380 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 27 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 380(5)(iii) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 11(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 380(5)(iii) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 11 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 380(6) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 11(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Ss. 381-385 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 381(1)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 18 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 385(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 19 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 385(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 20 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 387 application extended and defences prescribed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(7), 42(9), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 387(4) references construed notwithstanding reg. 8(2) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 28 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 388 application extended and defences prescribed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(8), 42(9), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 389 application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(10), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 389(3) references construed notwithstanding reg. 8(2) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 29 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 390 amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 12 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 12 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 391 references construed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 30 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 392 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 392(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 21 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 22 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 25 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 23 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 24 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 26 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 31 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 393(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 27 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 65 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 393(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 28 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 29 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 23(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(f)
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 30 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(c) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 23(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(f)
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 31 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(d) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 23(c) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(f)
S. 393(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 32 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 394 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 32 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 394(a) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 13 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 13 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 395 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 33 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Ss. 396-398 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 399 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 34 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 400 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 35 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 401 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 402 application restricted European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 403 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 36 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 404 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 37 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 408(1)(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 412(6)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 66 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Part 8 (ss. 428-448) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 153 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 430(3)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 24(a) Not yet commenced. Commencement order required under s. 1(2)
S. 430(3A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 24(b) Not yet commenced. Commencement order required under s. 1(2)
S. 430(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 33 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 430(9) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 34 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 436(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 25(a) Not yet commenced. Commencement order required under s. 1(2)
S. 436(1A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 25(b) Not yet commenced. Commencement order required under s. 1(2)
S. 436(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 25(c) Not yet commenced. Commencement order required under s. 1(2)
S. 440 application construed Taxes Consolidation Act 1997 (39/1997), s. 1080A(8)(d) as inserted by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 6 1 August 2020 Commenced on enactment
S. 440(1)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 441(2)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 26 Not yet commenced. Commencement order required under s. 1(2)
S. 443A inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 27 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 444(2A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 28 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 446(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 35 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 446(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 36 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 446(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 37 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 446(3)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 38 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 39 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 40 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 41 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 42 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 44 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(5)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 43 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(8) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 45 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 448(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 46 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 453(2)(c) application restricted European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 71 1 January 2016 European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 459(7)(c) substituted Consumer Rights Act 2022 (37/2022), ss. 1(2), 175(a) 29 November 2022 Consumer Rights Act 2022 (Commencement) Order 2022 (S.I. No. 596 of 2022), art. 2
S. 459(9)-(16) inserted Consumer Rights Act 2022 (37/2022), ss. 1(2), 175(b) 29 November 2022 Consumer Rights Act 2022 (Commencement) Order 2022 (S.I. No. 596 of 2022), art. 2
S. 462(b) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 29 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 463(2) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 30 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 480(3)(aa) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 20 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 497(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(e) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 450 application restricted European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 59 13 January 2018 European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg.1(2)
S. 453(2)(c) application restricted European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 71 1 January 2016 European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 480(2) order made under to be regarded as conveyance on sale in certain circumstances Taxes Consolidation Act 1997 (39/1997), s. 79(11)(a)(ii) as inserted by Finance Act 2017 (41/2017), s. 66(b) 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
  Taxes Consolidation Act 1997 (39/1997), s. 80(11)(a)(ii), (12) as inserted by Finance Act 2017 (41/2017), s. 67(c) 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 503(4)(h) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 21(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 503(4)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 21(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 503(4)(j) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 21(c) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 10 (ss. 508-558) modified in relation to Approved Housing Bodies Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 508(1) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 8(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
  Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(a) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 508(1A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 8(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 509(2) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 9(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 509(3) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 9(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 509(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(b)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 510(6) inserted  Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(b) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 511(3)(d) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 5 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 511(3)(g) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 10 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), 
S. 516(5) inserted Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(c) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 517(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(b)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 520(2)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 12 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 520(5) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 11(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 520(5A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 11(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 520A inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 12 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 529(2) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 13(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 529(2A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 13(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 533(7A) inserted  Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(d)(i) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 533(8)(fa) inserted Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(d)(ii) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 533(8)(g) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 47 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 534(2)(a) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 14(a)(i) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 534(2)(aa) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 14(a)(ii) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 534(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 13(a) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 534(3A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 13(b) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 534(3A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 534(4) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 14(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 13(c) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 534(4)(a), (b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 534(6)(a) amended Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(e)(i) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 534(6)(aa) inserted Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(e)(ii) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 534(6)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 48 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 539(1)(aa) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(i) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(ab) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(i) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(b) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(ii) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(c) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(iii) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(da) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(iv) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(ea) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(v) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(ga) inserted Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(f) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 539(1A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(2) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(c) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(3) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(d) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(7) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(e) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 540(4) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 16(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 540(4A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 16(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 540(13) inserted  Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(g) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 541(2)(da) inserted Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(h) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 541(3A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(3B) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(a) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(4)(b) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(4A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(c) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(5) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(d) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(6) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(e) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(7) substituted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(f) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1)(d) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(a)(i) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1)(e) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(a)(ii) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1)(f) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(a)(ii) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1B) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1C) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(b) 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 552(1A) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 19 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 553(3)(ba) inserted  Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(i) 1 January 2022 Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 553(3)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 49 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 10A, (ss. 558A-558ZAJ) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 3 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 558(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 50 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 558A(1)(b)(ii) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 31 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 558B(1)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 32(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 558B(2)(d) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 32(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 558C(4)(h) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 33 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 558I(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 34 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(g)
S. 558K(2)(a)(iii) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 35 Not yet commenced. Commencement order required under s. 1(2)
S. 558R(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 36 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(h)
S. 558Y(5) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 37 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(h)
S. 558Z(5) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 38(a) Not yet commenced. Commencement order required under s. 1(2)
S. 558Z(6) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 38(b) Not yet commenced. Commencement order required under s. 1(2)
S. 558ZA(3)(c) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 39 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(i)
S. 558ZC(7), (8) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 40 Not yet commenced. Commencement order required under s. 1(2)
S. 558ZD(3)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 41 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(j)
S. 558ZK section designated as subs. (1) Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 42(a) Not yet commenced. Commencement order required under s. 1(2)
S. 558ZK(2), (3) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 42(b) Not yet commenced. Commencement order required under s. 1(2)
S. 558ZM(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 43 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZN amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 44(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZN(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 44(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZO(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 45 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZR amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZR(3)(b) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZR(4) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(c) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZR(5) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(d) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(k)
S. 558ZW(4)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 47 Not yet commenced. Commencement order required under s. 1(2)
S. 558ZX(1A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 48(a) Not yet commenced. Commencement order required under s. 1(2)
S. 558ZX(2)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 48(b) Not yet commenced. Commencement order required under s. 1(2)
S. 558ZX(10) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 48(c) Not yet commenced. Commencement order required under s. 1(2)
S. 558ZY(4A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 49(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(l)
S. 558ZY(5) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 49(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(l)
S. 558ZAD(1)(c) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 50 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(l)
Part 11 (ss. 559-724) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 154 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 567(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 51 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 52 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 53 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 54 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(7) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 55 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 569 application restricted European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017), regs. 1(2), 148(2), (4) 3 January 2018 European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017), reg. 1(2)
S. 569(1)(g) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 56 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 570(a), (b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 14(a) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 570(ba) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 14(b) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 570(ba) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 571(1A) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 20(a) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 571(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 57 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 571(6) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 20(b) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 572(2A) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 21 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 573 designated as s. 573(1) Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 22(a) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 573(2), (3) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 22(b) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 580(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(f) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 584(1A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 15 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 584(1A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 584(1B) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 15 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 584(1B) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 587(ab) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 6 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 587(3)(aa) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 16(a) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 587(3)(aa) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 587(6) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 16(b) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 592(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 51 Not yet commenced. Commencement order required under s. 1(2)
S. 592(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 58 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 594(2A)-(2C) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 23(a) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 594(11) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 23(b) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 597(1) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 20 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 598(1) amended European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 21 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 598A inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 22 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 599(4)(c) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 24(a)(i) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 599(4)(d), (e) inserted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 24(a)(ii) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 599(5) deleted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 24(b) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 604(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(g) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 604(2)(a) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 25(a) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 604(4) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 25(b) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 604(6) inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 23 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 608(3) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 26 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(1) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 7(a)(i), (ii) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 610(1)(a) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(a) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(3) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(b)(i) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(3)(a) amended Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(b)(ii) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(8) substituted Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(c) 1 July 2024 Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(9), (10) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 7(b) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 612(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 59 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 11 Chap. 7 (ss. 617-623) application extended European Union (Deposit Guarantee Schemes) Regulations 2015 (S.I. No. 516 of 2015), regs. 1(2), 14(4) 20 November 2015 European Union (Deposit Guarantee Schemes) Regulations 2015 (S.I. No. 516 of 2015), reg. 1(2)
S. 621 application construed Taxes Consolidation Act 1997 (39/1997), s. 1080A(8)(d) as inserted by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 6 1 August 2020 Commenced on enactment
S. 621 application extended Workplace Relations Act 2015 (16/2015), ss. 1(2), 49(1) 1 October 2015 Workplace Relations Act 2015 (Commencement) (No. 2) Order 2015 (S.I. No. 410 of 2015), art. 2
S. 621 application restricted European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 277(1) 1 January 2016 European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 621(2)(e) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 92(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 621(2)(g) amended European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(i)I 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(a)(i) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(2)(h) deleted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(i)II 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2)(h), (i) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(a)(ii) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(2)(i) deleted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(i)II 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2A) deleted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(ii) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2B) deleted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(ii) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2A), (2B) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(b) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(7) amended European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(iii) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(c) European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(7)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 92(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 622(6) amended European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(d) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(5) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 627, table, para. 1(a) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 8(a) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 627, table, para. 1(b) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 8(b) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 631(1)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 60 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633, table, para. 5(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 61 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633(3A) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 32 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633(3B) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 32 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633(4) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 93(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 633(5)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 93(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 634(6)(a)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 62 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 634(9A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 67 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 635(5)(a)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 63 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 638(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 64 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 641(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 52 Not yet commenced. Commencement order required under s. 1(2)
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 65 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 643(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 66 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 643(9) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 67 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 644(2)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 68 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 652(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 69 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 70 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 71 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 74 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 72 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 73 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(5)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 75 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(5)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 76 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(5)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 77 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 78 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(8)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 79 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(8)(d) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 80 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 666(1) substituted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(a) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 666(2) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(b) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 666(2A) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(c) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 666(7) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(d) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 667(1) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 10(a) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 667(1A) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 10(b) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 668(6) amended Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 11(a) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 668(6A) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 11(b) 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 670 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 81 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 671(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 82 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 671(7) references construed Criminal Justice (Perjury and Related Offences) Act 2021 (13/2021), s. 4(2), schedule 2 28 July 2021 Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 672(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 83 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 672(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 84 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 672(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 85 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 675(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 86 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 678 references construed Workplace Relations Act (16/2015) ss. 1(2), 66(2), (3) Not yet commenced. Requires commencement order under s. 1(2)
S. 678(2) amended Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 17 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 679(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 87 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 679(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 88 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 680(2A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 18(a) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 680(2A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 680(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 53(a) Not yet commenced. Commencement order required under s. 1(2)
S. 680(5A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 18(b) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 680(5A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 680(6) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 53(b) Not yet commenced. Commencement order required under s. 1(2)
S. 681(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 33 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref 89 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(h) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 682(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 90 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 91 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 92 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 93 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(2A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 54 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(m)
S. 683(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 94 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 95 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 96 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 97 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 686(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 98 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 688(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 99 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 690A inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 19 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 690A repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 690A(fa) inserted Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 12 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 691(4A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 20 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 691(4A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 692(1A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 21 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 692(1A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 695(1A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 22(a) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 695(1A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 695(2A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 22(b) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 695(2A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 697(1)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 23(a) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 697(1)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
  Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 23(b) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 697(1)(c) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 23(c) 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 697(1)(c) deleted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 701(1A) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 24 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 701(1A) repealed Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 705(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 55 Not yet commenced. Commencement order required under s. 1(2)
S. 706(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 56 Not yet commenced. Commencement order required under s. 1(2)
S. 723(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 57(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 100 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 101 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 102 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(7) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 57(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 103 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(8) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 104 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(8)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 105 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(8)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 106 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(9)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 107 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 109 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 108 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 110 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724A inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 58 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 724B inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 58 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 726(f) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 59(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 726(g), (h), (i) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 59(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 727(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 727(2)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 727(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(c)(i), (ii) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 727(3A), (3B) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(d) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 728(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 61 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 729(e) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 62(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 729(f), (g), (h) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 62(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 735(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 111 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 735(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 112 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 735(3)(c)(iv) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 113 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 735(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 114 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 737(2)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 63(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 737(2)(c) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 63(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 737(2)(d)-(f) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 63(c) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 737(5) fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule 1 June 2015 Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), reg. 1(2)
S. 740(2)(c) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 64(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 740(2)(d)-(f) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 64(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
Part 13 (ss. 746-796) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 153 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 747(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 115 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 747(6)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 748(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 116 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 748(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 117 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 748(5)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 750(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(iii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 751(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 118 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 751(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 119 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 751(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 120 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 759(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 121 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 759(2)(b)(iv) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 122 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 761 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 123 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 761(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 124 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 762(7)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 125 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 126 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 127 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 128 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 129 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(7) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 130 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(8) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 131 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 764(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 132 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 764(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 133 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 764(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 134 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 765(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 135 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 765(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 136 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 766(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 137 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 766(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 138 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 139 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 140 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 141 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 142 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 143 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 768(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 144 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 145 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(1)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 146 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 147 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 148 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 770 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 149 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 771(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 150 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 771(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 151 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 772(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 152 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 772(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 153 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 772(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 154 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 775(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 155 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 778 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 156 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 779 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 157 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 158 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 159 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 160 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 161 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 162 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 781(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 163 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 164 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(1)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 165 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 166 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 167 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 168 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 169 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a)(iii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 170 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 171 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 172 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 173 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 174 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 175 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 783(1)(a)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 176 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 783(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 177 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 783(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 178 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 784(d) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 179 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 786(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 180 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 786(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 181 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 787(5)(v) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 182 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 787(13) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 183 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 788(7) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 184 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 788(8)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 185 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 789(2)(a)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 186 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 789(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 187 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 790(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 188 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 189 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(k)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 190 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(k)(iii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 191 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(k)(iv) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 192 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(l) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 193 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(m) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 194 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 792(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 65(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 792(2)(ha)-(hh) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 65(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 793(1)(a)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 195 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 793(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 196 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 793(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 197 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 793A inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 66 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 795 references construed S. 558ZT(9), as inserted by Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 3 7 December 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 795(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 67(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 795(6)(b) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 67(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 795(8) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 198 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 795(8)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 199 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 200 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(1)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 201 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 202 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 203 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 204 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 205 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 797(3)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 206 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 798(3)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 207 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 800(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 208 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 800(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 209 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 800(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 210 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 809(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 211 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 14 chapter 3 (ss. 818-836) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 86 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 819(1) substituted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 34 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 819(7) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 68 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 820(1)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 212 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 822(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 213 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 822(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 214 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 823(2)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 69(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 823(3)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 69(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 823(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Pt. 14, ch. 4 (ss. 837-848) application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 87, 178, 180, 181 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 842(e) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 215 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 842(h) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 842(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 842(j) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 844(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 216 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 844(4A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 95 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 846(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 217 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 847(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 218 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 847(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 219 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 847(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 220 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 221 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 4, schedule 1 1 June 2015 Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), art. 2
S. 850(3)(a)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 222 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 223 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(d)(I) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 224 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(d)(II) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 225 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(e) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 226 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(f) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 227 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 228 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 229 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 230 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 231 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 232 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 233 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 234 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 235 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(6)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 236 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(6)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 237 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 238 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 239 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(c)(I) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 240 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(c)(II) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 241 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(d) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 242 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(e) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 243 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 244 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 245 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 246 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 247 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 248 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 249 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(4) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 250 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 251 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 854(1)(a) amneded Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 252 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 854(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 253 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 854(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 254 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 863(2) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 70 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(n)
S. 865(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 255 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 865(2)(o) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 68(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 865(2)(p), (q), (r) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 68(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 865(2)(r) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 865(2)(s) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 865(2)(t) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 867 application extended to offences under Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(1) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 868 application extended to ICAVs Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(2) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 869(1)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(i) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 869(1)(c) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(ii) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 869(1)(d) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(iii) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 869(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 870 application extended to offences under Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(1) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 872 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(3) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 873 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(4) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 873(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 256 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(2)(c)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 257 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(2)(c)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 258 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(2)(d)(ii) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 259 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 260 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 261 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(3)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 262 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 263 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 875(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 264 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 875(1)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 265 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 876(1), (3) application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 180 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 877 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 180 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 878 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 180 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
Ss. 879-886 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 181 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 881(1) references construed Criminal Justice (Perjury and Related Offences) Act 2021 (13/2021), s. 4(2), schedule 2 28 July 2021 Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 881 (3) references construed Criminal Justice (Perjury and Related Offences) Act 2021 (13/2021), s. 4(2), schedule 2 28 July 2021 Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 883(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 266 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 884(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 267 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 888A inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 35 11 June 2023 Companies (Corporate Enforcement Authority) Act 2021 (Section 35) (Commencement) Order 2023 (S.I. No. 292 of 2023), art. 2
S. 888B inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 71 Not yet commenced. Commencement order required under s. 1(2)
S. 889 application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 142(8) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 890A inserted European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 24 27 July 2022 European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 891(1A) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 72 Not yet commenced. Commencement order required under s. 1(2)
S. 899A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 16 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 900(1) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 8(a)- (d) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 4(b) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 17(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(a)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 14(a)(i)-(iii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 900(1A) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 8(e) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 900(3) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 14(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 900(3) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 17(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 902(2)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 268 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 904(1)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 904(1)(c) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 4(c) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 15(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 904(1)(d) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 15(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 904(1)(e) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(d) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 904(1)(e) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 18 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 904(1)(e) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 15(c) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(a) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(i) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(c) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 73(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 905(2)(ca) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 73(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 905(2)(d) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(e) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(ea) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(i) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(ea) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(eb) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(f) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(fa) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(ii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(fa) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(f) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(fb) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(f) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(g) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(iii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(g) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(g) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(h) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(h) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(i) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(iv) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(i) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(i) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(ii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(ia) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(ii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(k) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(v) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(l) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(j) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(m) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(vi) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(ma) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(iii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(ma) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(k) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(ma) permitted use of levies for expenses under  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 3, 77(4), 143 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(mb) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(vii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(n) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(viii), (I), (II) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(l) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(n) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(iii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(n) applied with modifications S.I. No. 312/2016 - European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016, regs. 1(2), 3, 33(1), (3), (4), 143 17 June 2016 S.I. No. 312/2016 - European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016, reg. 1(2)
S. 905(2)(n)(ia) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(iii)(III) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(na) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(m) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(3)(a) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(b)(i) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(3)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(b)(ii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(3)-(6) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 906(3) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 17(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 906(4) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(iii) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(4)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(i) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(4)(d) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 11(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 906(4)(d) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(ii) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(4)(e) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(ii) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(5)(a) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 11(b)(i) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 906(5)(a), (b) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 17(b)(i), (ii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 906(5)(c) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 11(b)(ii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(5)(c), (d) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 17(b)(iii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 907(2) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 12(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 18(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 907(2A) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 12(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 21 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 907(2A), (2B) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 18(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 907(2C) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 12(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 914(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 69 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 915(2) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 74(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 915(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 22(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 915(3) deleted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 74(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 915(3) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 22(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 916(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 70 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  Credit Guarantee (Amendment) Act 2016 (1/2016), s. 20 8 February 2016 Commenced on enactment
S. 916(8) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 23 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 917 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(f) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 918(1) deleted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 19(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 918(2) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 918(3) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 918(3) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 24 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 19(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 918(5)(a) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 918(7A) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(d) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 919(4) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 20(a)(i), (ii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 919(4)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 71(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 919(4)(b) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 71(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 919(4)(c) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 919(4)(d) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 919(4)(d) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 20(a)(iii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 919(6) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 20(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 919(6) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(1) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(1) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 21 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 930(1)(a) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(a)(i) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(a)(ii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1)(d) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(a)(iii) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1A) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(2) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 21 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 930(2)(c), (d) deleted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 75 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 930(2)(f) deleted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 29 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930(3) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(4) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930A(1) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 15(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S.930A(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 269 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 6 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(3) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 15(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930A(4)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 270 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 271 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(4)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 272 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 273 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930B(2)(e)(i) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 7 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930C inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930C(1) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 16 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930D inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930D(2)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 274 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 931 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 28 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 931(5)(a) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 17(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931(5)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 17(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931(5)(c) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 17(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931(8) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 275 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 931(9) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 276 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 931A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 96 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 931A(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 29 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 931A(7) references construed Criminal Justice (Perjury and Related Offences) Act 2021 (13/2021), s. 4(2), schedule 2 28 July 2021 Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 931B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 30 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 931B(1) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 18(a)(i)-(v) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931B(2) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 18(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 932 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 31 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 932(a) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 22 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 933 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 32 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 933(3) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933(4)(c) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933(6)(a)(ii) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933(12)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(d) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 33 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 933A(2)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 20 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 34 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934(8) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 76 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 934(9) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 72(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 934(9)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 72(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 934A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934AA inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 77 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 934B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934C inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934C(2)(da) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 21(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934C(2)(ea) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 21(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934C(2)(h) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 21(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934D inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934E inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934F inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934G inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934H inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934I inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935 substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 23 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 935(1)(a) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(a) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(a)(i) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(1)(b)(i) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(a)(ii) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(2) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(b) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(3) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(4) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(c) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(5) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(d) 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935A-935D inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 24 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 935A repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935B repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935C repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935D repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935D(3)(a) references to personal data construed Data Protection Act 2018 (7/2018), ss. 1(3), 165 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 936 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(f) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 936A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 37 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 936A(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 277 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936A(3) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 278 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936A(3)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 8 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 37 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 936B(1)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 279 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(e) substituted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(e) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 280 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(f) substituted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(f) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 281 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(g) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(h) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(7) substituted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(c) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 937(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 38(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 937(3A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 38(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 938(3) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 938(4) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(4) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(c) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 938(5) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(6) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(7) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(7) references construed 13/2021, s. 4(2), schedule 2 28 July 2021 Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 938(8) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 940 application restricted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 3, 76, 143 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 940(5) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 40 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(1) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 78 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
  Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 26 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 941(3) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(4) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(4A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(c) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(5) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(d) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(b) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(c) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(d) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(e) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(7) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(8) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(9) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941A inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 27 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 941A repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(g) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 942(2) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 42(a) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 942(4)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 42(b) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 942A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 97 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 943(1)(d) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 943(1)(e) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 43 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 943(1)(f) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 43 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 943(1)(g) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 943(1)(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(c) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 944A amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 79 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944D(6) inserted European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (S.I. No. 322 of 2023), regs. 1(2), 20 22 June 2023 European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (S.I. No. 322 of 2023), reg. 1(2)
S. 944G(4) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 80 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944I(1) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 81(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944I(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 81(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944I(5) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 81(c) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(4) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(c)(i), (ii) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(5) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(d) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(6) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(e) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(7) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(f) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(8) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(g) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944O(9) deleted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(h) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944Q(1)(g) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 83(a)(i) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944Q(1)(ga)-(gf) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 83(a)(ii) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 944Q(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 83(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 945-957I repealed Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 3 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 15 chp. 3A (ss. 944A-944Y) inserted   Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 10 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 15 chp. 3B (ss. 944Z-944AH) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 10 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 949 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 192(2) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 949(1A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 44 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 953 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 192(1), (2) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 956 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 192(1), (2) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 957 application extended Irish Collective Asset-management Vehicles Act 2015 (2/2015) ss. 1(2), 192(1), (2) 12 March 2015 Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 957A inserted Data Protection Act 2018 (7/2018), ss. 1(3), 224 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 957AA inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957C inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957D inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957E inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957F inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957G inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957H inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957I inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 965(3)(e) substituted European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023), reg. 1(2)
S. 969 application restricted Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 26(2) 5 December 2018 Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(c)
S. 969(1) application restricted Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 12(2) 22 December 2022 Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
S. 969(1)-(3) application restricted Water Services Act 2013 (6/2013) s. 5(1B) as inserted by Water Services (Amendment) Act 2022 (39/2022), ss. 1(3), 9(b) 29 March 2013 Water Services Act 2013 (Commencement) Order 2013 (S.I. No. 108 of 2013), art. 2
  Land Development Agency Act 2021 (26/2021), ss. 1(2), 12(3) 15 December 2021 Land Development Agency Act 2021 (Commencement) Order 2021 (S.I. No. 712 of 2021), art. 2(b)
  Land Development Agency Act 2021 (26/2021), ss. 1(2), 33(4) 31 March 2022 Land Development Agency Act 2021 (Commencement) Order 2022 (S.I. No. 143 of 2022), art. 2(g)
S. 984A inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984B inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984C inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984D inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984E inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984F inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984G inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 994 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(g) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 996(4) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(h) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 996(5) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(h) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 998A inserted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(f) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 998A amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(i) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
S. 1000(1) amended European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 3 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1002, table amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(f)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1002(4), table amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 74 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1004(2)(d) substituted European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2)
S. 1010(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 49, schedule pt. 47 1 June 2015 Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), reg. 1(2)
S. 1010(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 49, schedule pt. 47 1 June 2015 Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), reg. 1(2)
S. 1021(9) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 10, schedule pt. 8 1 June 2015 Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), reg. 1(2)
S. 1021(13) inserted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(e) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1023(9) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(6) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1028(7) amended European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2)
S. 1028(7)(a) substituted European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2)
S. 1029(9) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(7) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1035(5) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(8) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1036(7) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(9) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1043(1)(c) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 22 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1043(5)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(f) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1045 renumbered as s. 1045(1) Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 23(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1045(2) inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 23(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1062(4) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 84 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1066(6) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 282 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1083(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(g) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 1087A-1087H (Chapter 7A) inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(c), 12 15 March 2021 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 4) (Commencement) Order 2021 (S.I. No. 98 of 2021), art. 2
SS. 1087A-1087H relevant securities construed for purposes of Chapter 7A  European Union (Central Securities Depositories) (CSD Nominee) (Amendment) Regulations 2021 (S.I. No. 119 of 2021), regs. 1(2), 3 12 March 2021 European Union (Central Securities Depositories) (CSD Nominee) (Amendment) Regulations 2021 (S.I. No. 119 of 2021), reg. 1(2)
  European Union (Central Securities Depositories) (CSD Nominee) (Amendment) Regulations 2021 (S.I. No. 110 of 2021), regs. 1(2), 3 12 March 2021 European Union (Central Securities Depositories) (CSD Nominee) Regulations 2021 (S.I. No. 110 of 2021), reg. 1(2)
S. 1087A amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 24 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1087G substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 85 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1087I inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087J inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087K inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087L inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087M inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087N inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087O inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087P inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1092(1) amended European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 4(a) 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1092(2) amended European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 4(b) 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1092(4) inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 4(c) 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1097 amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 46 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 28(a), (b) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1098A inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 86 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1099(1) substituted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 5(a) 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1099(3) amended European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 5(b) 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1099(3) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(10) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1099(4) inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 5(c) 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1102(3), (4) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(11) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1102A inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 6 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1103(2) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(a)
S. 1103(2)(aa) inserted Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 25 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 1106(4)(a)(i) amended Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 26 21 August 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 1110A inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110B inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110C inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110D inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110E inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110F inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110G inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110H inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110I inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110J inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110K inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110L inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110M inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110N inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110O inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110P inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1111(5) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(12) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1116A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 75 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1122A amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(ii) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
S. 1122A inserted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(g) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1128 substituted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(13) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1129(2) substituted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 87(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1129(3) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 87(b) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1144 order made under to be regarded as conveyance on sale in certain circumstances Taxes Consolidation Act 1997 (39/1997), s. 79(11)(b) as inserted by Finance Act 2017 (41/2017), s. 66(c) 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
  Taxes Consolidation Act 1997 (39/1997), s. 80(11)(b), (12) as inserted by Finance Act 2017 (41/2017), s. 67(c) 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 1167 renumbered as subs. (1) European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(14) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1167(2) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(14) 15 July 2015 European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1178(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(j) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1193A inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 6 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1204A inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 30 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1205(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(k)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1205(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(k)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1214 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(h) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1218(2) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1218(3) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(i) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1220(7) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(i) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1220(8) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(i) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1221 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 283 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1222 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 284 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1230, table, part 1 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 25(a) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1230, table, part 2 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 25(b) 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(f)(ii) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1230(8), table, part 2 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 76(a) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1230(8), table, part 3 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 76(b) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1237(5) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(j) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1263A inserted European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 7 4 July 2023 European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1267A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 77 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1268 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(k) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1272(1) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(l) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1274 substituted Companies (Accounting) Act 2017 (9/2017), ss. 78(1), (2) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1274A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 79 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017)
S. 1275 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 285 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1276 amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 286 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1277(3) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(j) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1277(4) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(j) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1280A inserted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(h) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1280A amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(iii) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
S. 1291(1)(a)(iv) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 47 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1300(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 80(a) 9 June 2018 Companies (Accounting) Act 2017 (Commencement) Order 2018 (S.I. No. 34 of 2018), art. 2
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 80(b) 9 June 2018 Companies (Accounting) Act 2017 (Commencement) Order 2018 (S.I. No. 34 of 2018), art. 2
S. 1301(7)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 287 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1305(3)(a)(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 81 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1305(3)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 48 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 29 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1312(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(l) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1317(1)(a)(iv) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(m) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1328(1) amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(iv) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
  European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(i) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1348(1) amended with transitional provisions European Union (Crowdfunding) Regulations 2021 (S.I. No. 702 of 2021), reg. 12 13 December 2021 European Union (Crowdfunding) Regulations 2021 (S.I. No. 702 of 2021)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(i), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(ii), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(iii), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(iv), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(ix), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(v), 25(2)(a) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(vi), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(vii), 25(2)(a) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(viii), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(x), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1348(2) substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(b), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1349(1)(vi) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 16(a), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1349(1)(vii) deleted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 16(b), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1349(1)(viii) deleted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 16(b), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1350(1) substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 17(a), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1350(1) substituted European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), regs. 1(2), 40(a) 21 July 2019 European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), reg. 1(2)
S. 1350(1A) deleted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 17(b), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1350(1A) inserted European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), regs. 1(2), 40(b) 21 July 2019 European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), reg. 1(2)
S. 1351(a)(II) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 18, 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1354(1)(a) substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 19(a), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1354(1)(b) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 19(b), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1356 application extended European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), regs. 1(2), 33(8) 21 July 2019 European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), reg. 1(2)
S. 1357(1) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 20(a), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1357(2) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 20(b), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(1) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(a)(i), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(1)(a) substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(a)(ii). 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(3) substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(b), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(5) inserted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(6) inserted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(7) inserted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(8) inserted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(9) inserted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(1) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(a), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(2) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(b)(i), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(2)(a) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(b)(ii), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(2)(b) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(b)(i), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(3) deleted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(c), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(4) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(d), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(6) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(e), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(7) substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(f), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(8) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(g), 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1364 substituted with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 23, 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1365 substituted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(a) 26 October 2016 Commenced on enactment
S. 1366 deleted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(b) 26 October 2016 Commenced on enactment
S. 1367 deleted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(b) 26 October 2016 Commenced on enactment
S. 1368 substituted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(c) 26 October 2016 Commenced on enactment
S. 1369(1) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(d)(i) 26 October 2016 Commenced on enactment
S. 1369(2) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(d)(ii) 26 October 2016 Commenced on enactment
S. 1370(3), (8) deleted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(e)(ii) 26 October 2016 Commenced on enactment
S. 1370(5) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(e)(i) 26 October 2016 Commenced on enactment
S. 1371(1) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s, 8(f) 26 October 2016 Commenced on enactment
S. 1373 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 38(1) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1373 references construed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(1), 38(3) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1373(4) applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 38(2) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1373(7) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 82 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
  European Union (Traded Companies - Corporate Governance Statements) Regulations 2015 (S.I. No. 423 of 2015), regs. 3, 4 2 October 2015 European Union (Traded Companies - Corporate Governance Statements) Regulations 2015 (S.I. No. 423 of 2015)
S. 1376(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 84 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1378 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(d) 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Chapter 5 (s. 1384A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 83 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1390(2)(e) substituted European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1 24 May 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2)
S. 1400A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 85 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1401A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 86 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1401A(4) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 49 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1428A inserted European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(j) 29 March 2019 European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1428A(1)(d) amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(a)(i) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1428A(1A) inserted European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(a)(ii) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1428A(3) amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(a)(iii) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1428A(5) amended European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(v) 28 December 2020 European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1438(3) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 50 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1441 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(k) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1441(3)(f) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 30 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1448 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(l) 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1448(1) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 31(a) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1448(2) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 31(b)(i), (ii) 17 June 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
Pt. 26 (ss. 1449-1460) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 87 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Pt. 26 (ss. 1449-1460) applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 39(1) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Pt. 26 (ss. 1449-1460) references construed European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(1) 39(2) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
  European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(2) 39(3) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1458 applied with modifications European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 40 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1458(4) application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1459 application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(16) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1460 application extended European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(16) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Pt. 27 (ss. 1461-1584) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1461 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1462 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1463 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1464 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1465 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1466 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1467 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1468 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1469 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1470 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1471 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1472 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1473 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1474 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1474(1) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 288 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1474(2) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 289 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1475 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1476 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1477 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1478 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1479 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1480 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1481 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1482 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1483 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1484 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1484(1) amended European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 23 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 1485 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1486 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1487 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1488 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1489 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1490 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1491 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1492 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1493 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1494 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1495 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1496 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1497 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1498 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1499 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1500 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1500(3) references construed 13/2021, s. 4(2), schedule 2 28 July 2021 Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 1501 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1502 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1503 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1504 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1505 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1506 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1507 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1508 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1509 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1510 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1511 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1512 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1512(3)(a) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 290 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1513 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1514 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1515 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1516 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1517 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1518 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1519 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1520 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1521 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1522 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1523 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1524 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1525 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1526 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1527 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1528 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1529 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1529(4)(b) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 291 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1530 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1531 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1532 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1533 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1534 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1535 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1536 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1537 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1538 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1539 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1540 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1541 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1542 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1543 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1544 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1545 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1546 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1547 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1548 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1549 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1550 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1551 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1551(11)(c) amended with transitional provisions Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 24, 25(1) 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1551(13)(a) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 88(a) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1551(13)(b)(ii) amended Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 88(b)(i) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1551(13)(b)(iii) inserted Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 88(b)(ii) 3 December 2024 Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (Commencement) Order 2024 (S.I. No. 639 of 2024), art. 2(o)
S. 1552 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1553 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1554 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1555 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1556 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1557 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1558 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1559 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1560 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1561 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1562 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1563 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1564 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1565 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1566 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1567 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1568 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1569 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1570 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1571 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1572 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1573 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1574 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1575 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1576 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1577 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1578 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1579 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1580 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1581 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1582 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1583 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1584 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Part 28 (ss. 1585-1648) inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 24 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 1585 amended European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 3 7 July 2025 S.I. No. 309 of 2025, 3
S. 1586(4), (5) inserted European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 4 7 July 2025 S.I. No. 309 of 2025, 4
S. 1587(1)(b) amended European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 5(a) 7 July 2025 S.I. No. 309 of 2025, 5(a)
S. 1587(1)(c) amended European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 5(b) 7 July 2025 S.I. No. 309 of 2025, 5(b)
S. 1587(2) amended European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024), reg. 3 1 October 2024 European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024)
S. 1592(3) deleted European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 6 7 July 2025 S.I. No. 309 of 2025, 6
S. 1594(1)(a) substituted European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 7 7 July 2025 S.I. No. 309 of 2025, 7
S. 1594(4) substituted European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024), reg. 4 1 October 2024 European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024)
S. 1598(1)(a) substituted European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 8 7 July 2025 S.I. No. 309 of 2025, 8
S. 1598(4) substituted European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024), reg. 5 1 October 2024 European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024)
S. 1602(1) amended European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 9 7 July 2025 S.I. No. 309 of 2025, 9
S. 1603(1) amended European Union (Corporate Sustainability Reporting) Regulations 2025 (S.I. No. 309 of 2025), reg. 10 7 July 2025 S.I. No. 309 of 2025, 10
Sch. 3 references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 3 substituted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(a), sch. 1 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 3A inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(b), sch. 2 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 3A references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 3B inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(c), sch. 3 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 3B references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 4 references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 4 substituted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(d), sch. 4 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 4A inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(e), sch. 5 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 4A references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3) European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6) 1 January 2020 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 5(5) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 52 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Sch. 5, para. 19 inserted Finance (Provision of Access to Cash Infrastructure) Act 2025 (4/2025), ss. 1(2), 49 30 June 2025 Finance (Provision of Access To Cash Infrastructure) Act 2025 (Commencement) Order 2025 (S.I. No. 248 of 2025), art. 2
Sch. 6, para. 5(1) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(g)(i), (ii), (iii) 26 October 2016 Commenced on enactment
Sch. 6 para. 7(5) amended Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 292 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Sch. 18 inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(f), sch. 6 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017  (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 19 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 53(a), sch. 1 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Sch. 20 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 53(b), sch. 2 21 September 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Sch. 21 inserted European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 8, schedule 30 March 2020 European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
Sch. 22 inserted Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 11, sch. 1 6 July 2022 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Schs. 23, 24 inserted European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 25 6 July 2024 European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)

SIs made under the Act

SectionSIs made under the Act
Numerous sections Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015)
S. 5(7) and sch. 6 para. 3, continued in force Companies (Auditing and Accounting) Act 2003 (Prescribed Accountancy Bodies) Regulations 2006 (S.I. No. 57 of 2006)
  Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006 (S.I. No. 619 of 2006)
  Companies (Auditing and Accounting) Act 2003 (Prescribed Persons) Regulations 2011 (S.I. No. 113 of 2011)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2012 (S.I. No. 96 of 2012)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2012 (S.I. No. 97 of 2012)
S. 5(7) and sch. 6 para. 5(1)(a), continued in force Prospectus (Directive 2003/71/EC) Regulations 2005 (S.I. No. 324 of 2005)
  Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2012 (S.I. No. 239 of 2012)
  Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 317 of 2012)
S. 5(7) and sch. 6 para. 5(1)(b), continued in force Market Abuse (Directive 2003/6/EC) Regulations 2005 (S.I. No. 342 of 2005)
  Market Abuse (Directive 2003/6/EC) (Amendment) Regulations 2012 (S.I. No. 315 of 2012)
S. 5(7) and sch. 6 para. 5(1)(c), continued in force Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007)
  Transparency (Directive 2004/109/EC) (Amendment) Regulations 2010 (S.I. No. 102 of 2010)
  Transparency (Directive 2004/109/EC) (Amendment) Regulations 2012 (S.I. No. 238 of 2012)
  Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 316 of 2012)
S. 5(7) and sch. 6 para. 5(2), continued in force Companies Act, 1990 (Uncertificated Securities) Regulations 1996 (S.I. No. 68 of 1996)
S. 5(7) and sch. 6 para. 5(3), continued in force Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005 (S.I. No. 382 of 2005)
S. 12 Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2022 (S.I. No. 646 of 2022)
  Companies Act 2014 (Forms) (No. 2) Regulations 2018 (S.I. No. 242 of 2018)
  Companies Act 2014 (Forms) Regulations 2018 (S.I. No. 95 of 2018)
  Companies Act 2014 (Forms) Regulations 2016 (S.I. No. 623 of 2016)
  Companies Act 2014 (Section 839) Regulations 2016 (S.I. No. 147 of 2016)
  Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015 (S.I. No. 499 of 2015)
  Companies Act 2014 (Section 682) (Revocation) Regulations 2015 (S.I. No. 497 of 2015)
  Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015)
  Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015)
  Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015)
  Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015)
  Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015)
  Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
  Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015)
  Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
  Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
S. 12(1) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Forms) Regulations 2025 (S.I. No. 328 of 2025)
  Companies Act 2014 (Section 682) Regulations 2023 (S.I. No. 474 of 2023)
  Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Section 897) Order 2023 (S.I. No. 293 of 2023)
  Companies Act 2014 (Section 897) Order 2021 (S.I. No. 676 of 2021)
  Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Forms) Regulations 2021 (S.I. No. 396 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Section 897) Order 2020 (S.I. No. 629 of 2020)
  Companies Act 2014 (Form and Content of Documents Delivered to Registrar) Regulations 2020 (S.I. No. 628 of 2020)
  Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 1990 (Uncertificated Securities) (Amendment) Regulations 2020 (S.I. No. 609 of 2020)
  Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018 (S.I. No. 570 of 2018)
  Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015)
  Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015)
  Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015)
S. 12A(1) Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2023 (S.I. No. 646 of 2023)
  Companies Act 2014 (Section 12A(1)) (Covid-19) (No. 2) Order 2022 (S.I. No. 648 of 2022)
  Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2022 (S.I. No. 220 of 2022)
  Companies Act 2014 (Section 12A(1))(Covid-19) (No. 2) Order 2021 (S.I. No. 725 of 2021)
  Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2021 (S.I. No. 254 of 2021)
  Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2020 (S.I. No. 672 of 2020)
S. 22(2) Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
  Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 28(2) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 28(8) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 83(6) Companies Act 2014 (Forms) Regulations 2025 (S.I. No. 328 of 2025)
  Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
S. 137 Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015)
S. 149(8) Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
S. 150 Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015)
  Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015)
S. 152(3) Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
S. 208 Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015)
S. 288(4) Companies Act 2014 (Forms) Regulations 2025 (S.I. No. 328 of 2025)
S. 343(4) Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
  Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
  Companies Act 2014 (Forms) Regulations 2018 (S.I. No. 95 of 2018)
S. 346(2)(b) Companies Act 2014 (Forms) Regulations 2025 (S.I. No. 328 of 2025)
S. 414(1) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
S. 414(2) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 430(3) Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 436(1) Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 441(2)(b) Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 448 Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018 (S.I. No. 570 of 2018)
S. 457(4), (6) Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015)
S. 459 Rules of The Superior Courts (Companies Act 2014 Section 459) 2025 (S.I. No. 150 of 2025)
S. 558 Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018 (S.I. No. 570 of 2018)
S. 558B(4)(b) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558J(2)(a) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558J(3) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558K(2)(a) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558U(2) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558W(3) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558Z(2) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558ZC(2) Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 564 Superior Courts (Companies Act 2014) (No. 2) 2015 (S.I. No. 616 of 2015)
  Rules of the Superior Courts (Companies Act 2014) 2015 (S.I. No. 255 of 2015)
S. 580(4) Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015 (S.I. No. 499 of 2015)
  Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015)
S. 623 Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015)
S. 633 Companies Act 2014 (Prescribed Fees Category 5 Liquidators) Regulations 2017 (S.I. No. 303 of 2017)
  Companies Act 2014 (Prescribed Forms Category 5 Liquidators) Regulations 2017 (S.I. No. 302 of 2017)
S. 634 Companies Act 2014 (Professional Indemnity Insurance) (Liquidators) Regulations 2016 (S.I. No. 127 of 2016)
S. 682(2) Companies Act 2014 (Section 682) Regulations 2023 (S.I. No. 474 of 2023)
  Companies Act 2014 (Section 682) (Revocation) Regulations 2015 (S.I. No. 497 of 2015)
  Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015)
S. 737(1)(b) Companies Act 2014 (Forms) Regulations 2016 (S.I. No. 623 of 2016)
S. 737(5) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 813 Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 819 Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 823 Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 839(1)(a) Companies Act 2014 (Section 839) Regulations 2016 (S.I. No. 147 of 2016)
S. 854 Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2022 (S.I. No. 646 of 2022)
  Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015)
S. 863 Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 889 Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Irish Collective Asset-management Vehicles Act 2015 (Fees) Regulations 2015 (S.I. No. 259 of 2015)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 889(1) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
S. 891 Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 891(1) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
S. 896(2), (3) Companies Act 2014 (Form and Content of Documents Delivered to Registrar) Regulations 2020 (S.I. No. 628 of 2020)
S. 897 Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015)
S. 897(1) Companies Act 2014 (Section 897) Order 2023 (S.I. No. 293 of 2023)
  Companies Act 2014 (Section 897) Order 2021 (S.I. No. 676 of 2021)
  Companies Act 2014 (Section 897) Order 2020 (S.I. No. 629 of 2020)
  Companies Act 2014 (Section 897) Order 2016 (S.I. No. 458 of 2016)
  Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015)
S. 937(1) Companies Act 2014 (Procedures Governing the Conduct of Section 934 Investigations) Regulations 2020 (S.I. No. 16 of 2020)
S. 937(1) Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (S.I. No. 567 of 2019)
S. 938(4) Companies Act 2014 (Procedures Governing the Conduct of Section 934 Investigations) Regulations 2020 (S.I. No. 16 of 2020)
  Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (S.I. No. 567 of 2019)
S. 940(2)(e) Companies Act 2014 (Prescribed Persons) Regulations 2016 (S.I. No. 208 of 2016)
S. 943(1)(h) Companies Act 2014 (Accounting Standards) (Prescribed Body) Regulations 2018 (S.I. No. 84 of 2018)
S. 944B Companies Act 2014 (Corporate Enforcement Authority) (Establishment Day) Order 2022 (S.I. No. 337 of 2022)
S. 1072 Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015)
S. 1086 Companies Act 1990 (Uncertificated Securities) (Amendment) Regulations 2020 (S.I. No. 609 of 2020)
S. 1302(2) Companies Act 2014 (Forms) Regulations 2021 (S.I. No. 396 of 2021)
S. 1304(1) Companies Act 2014 (Forms) Regulations 2021 (S.I. No. 396 of 2021)
S. 1313 Companies Act 2014 (Section 1313) Regulations 2015 (S.I. No. 223 of 2015)
S. 1313(1) Companies Act 2014 (Section 1313) Regulations 2017 (S.I. No. 127 of 2017)
  Companies Act 2014 (section 1313) Regulations 2016 (S.I. No. 43 of 2016)
S. 1354 Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 567 of 2015)
  Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2015 (S.I. No. 406 of 2015)
S. 1363 Central Bank (Investment Market Conduct) Rules 2019 (S.I. No. 366 of 2019)
S. 1370 Central Bank (Investment Market Conduct) Rules 2019 (S.I. No. 366 of 2019)
S. 1380 Transparency (Directive 2004/109/EC) (Amendment) Regulations 2017 (S.I. No. 336 of 2017)
  Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015)
S. 1383 Central Bank (Investment Market Conduct) Rules 2019 (S.I. No. 366 of 2019)
S. 1401A Companies Act 2014 (Forms) (No. 2) Regulations 2018 (S.I. No. 242 of 2018)
S. 1408(2) Companies Act 2014 (section 1408(2)) (Relevant Jurisdictions) Regulations 2019 (S.I. No. 192 of 2019)
S. 1412(2) Companies Act 2014 (section 1412(2)) (Relevant Jurisdictions) Regulations 2019 (S.I. No. 193 of 2019)
S. 1419(3)(b) Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
S. 1419(3)(c) Companies Act 2014 (Fees) Regulations 2025 (S.I. No. 329 of 2025)
  Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
  Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
  Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
  Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)