Companies Act 2006 (c. 46)

Chapter 3

Division

1. Introductory

   1. 919. Divisions and companies involved in a division

2. Requirements to be complied with in case of division

   1. 920. Draft terms of scheme (division)

   2. 921. Publication of draft terms (division)

   3. 922. Approval of members of companies involved in the division

   4. 923. Directors' explanatory report (division)

   5. 924. Expert's report (division)

   6. 925. Supplementary accounting statement (division)

   7. 926. Inspection of documents (division)

   8. 927. Report on material changes of assets of transferor company (division)

   9. 928. Approval of articles of new transferee company (division)

   10. 929. Protection of holders of securities to which special rights attached (division)

   11. 930. No allotment of shares to transferor company or its nominee (division)

3. Exceptions where shares of transferor company held by transferee company

   1. 931. Circumstances in which meeting of members of transferor company not required (division)

4. Other exceptions

   1. 932. Circumstances in which meeting of members of transferee company not required (division)

   2. 933. Agreement to dispense with reports etc (division)

   3. 934. Power of court to exclude certain requirements (division)

Chapter 4

Supplementary provisions

1. Expert's report and related matters

   1. 935. Expert's report: valuation by another person

   2. 936. Experts and valuers: independence requirement

   3. 937. Experts and valuers: meaning of "associate"

2. Powers of the court

   1. 938. Power of court to summon meeting of members or creditors of existing transferee company

   2. 939. Court to fix date for transfer of undertaking etc of transferor company

3. Liability of transferee companies

   1. 940. Liability of transferee companies for each other's defaults

4. Interpretation

   1. 941. Meaning of "liabilities" and "property"

Part 28

Takeovers etc

1. Chapter 1

   The Takeover Panel

   1. The Panel and its rules

      1. 942. The Panel

      2. 943. Rules

      3. 944. Further provisions about rules

      4. 945. Rulings

      5. 946. Directions

   2. Information

      1. 947. Power to require documents and information

      2. 948. Restrictions on disclosure

      3. 949. Offence of disclosure in contravention of section 948

   3. Co-operation

      1. 950. Panel's duty of co-operation

   4. Hearings and appeals

      1. 951. Hearings and appeals

   5. Contravention of rules etc

      1. 952. Sanctions

      2. 953. Failure to comply with rules about bid documentation

      3. 954. Compensation

      4. 955. Enforcement by the court

      5. 956. No action for breach of statutory duty etc

   6. Funding

      1. 957. Fees and charges

      2. 958. Levy

      3. 959. Recovery of fees, charges or levy

   7. Miscellaneous and supplementary

      1. 960. Panel as party to proceedings

      2. 961. Exemption from liability in damages

      3. 962. Privilege against self-incrimination

      4. 963. Annual reports

      5. 964. Amendments to Financial Services and Markets Act 2000

      6. 965. Power to extend to Isle of Man and Channel Islands

2. Chapter 2

   Impediments to takeovers

   1. Opting in and opting out

      1. 966. Opting in and opting out

      2. 967. Further provision about opting-in and opting-out resolutions

   2. Consequences of opting in

      1. 968. Effect on contractual restrictions

      2. 969. Power of offeror to require general meeting to be called

   3. Supplementary

      1. 970. Communication of decisions

      2. 971. Interpretation of Chapter

      3. 972. Transitory provision

      4. 973. Power to extend to Isle of Man and Channel Islands

3. Chapter 3

   "Squeeze-out" and "Sell-out"

   1. Takeover offers

      1. 974. Meaning of "takeover offer"

      2. 975. Shares already held by the offeror etc

      3. 976. Cases where offer treated as being on same terms

      4. 977. Shares to which an offer relates

      5. 978. Effect of impossibility etc of communicating or accepting offer

   2. "Squeeze-out"

      1. 979. Right of offeror to buy out minority shareholder

      2. 980. Further provision about notices given under section 979

      3. 981. Effect of notice under section 979

      4. 982. Further provision about consideration held on trust under section 981(9)

   3. "Sell-out"

      1. 983. Right of minority shareholder to be bought out by offeror

      2. 984. Further provision about rights conferred by section 983

      3. 985. Effect of requirement under section 983

   4. Supplementary

      1. 986. Applications to the court

      2. 987. Joint offers

   5. Interpretation

      1. 988. Associates

      2. 989. Convertible securities

      3. 990. Debentures carrying voting rights

      4. 991. Interpretation

4. Chapter 4

   Amendments to Part 7 of the Companies Act 1985

   1. 992. Matters to be dealt with in directors' report

Part 29

Fraudulent trading

1. 993. Offence of fraudulent trading

Part 30

Protection of members against unfair prejudice

1. Main provisions

   1. 994. Petition by company member

   2. 995. Petition by Secretary of State

   3. 996. Powers of the court under this Part

2. Supplementary provisions

   1. 997. Application of general rule-making powers

   2. 998. Copy of order affecting company's constitution to be delivered to registrar

   3. 999. Supplementary provisions where company's constitution altered

Part 31

Dissolution and restoration to the register

1. Chapter 1

   Striking off

   1. Registrar's power to strike off defunct company

      1. 1000. Power to strike off company not carrying on business or in operation

      2. 1001. Duty to act in case of company being wound up

      3. 1002. Supplementary provisions as to service of letter or notice

   2. Voluntary striking off

      1. 1003. Striking off on application by company

      2. 1004. Circumstances in which application not to be made: activities of company

      3. 1005. Circumstances in which application not to be made: other proceedings not concluded

      4. 1006. Copy of application to be given to members, employees, etc

      5. 1007. Copy of application to be given to new members, employees, etc

      6. 1008. Copy of application: provisions as to service of documents

      7. 1009. Circumstances in which application to be withdrawn

      8. 1010. Withdrawal of application

      9. 1011. Meaning of "creditor"

2. Chapter 2

   Property of dissolved company

   1. Property vesting as bona vacantia

      1. 1012. Property of dissolved company to be bona vacantia

      2. 1013. Crown disclaimer of property vesting as bona vacantia

      3. 1014. Effect of Crown disclaimer

   2. Effect of Crown disclaimer: England and Wales and Northern Ireland

      1. 1015. General effect of disclaimer

      2. 1016. Disclaimer of leaseholds

      3. 1017. Power of court to make vesting order

      4. 1018. Protection of persons holding under a lease

      5. 1019. Land subject to rentcharge

   3. Effect of Crown disclaimer: Scotland

      1. 1020. General effect of disclaimer

      2. 1021. Power of court to make vesting order

      3. 1022. Protection of persons holding under a lease

   4. Supplementary provisions

      1. 1023. Liability for rentcharge on company's land after dissolution

3. Chapter 3

   Restoration to the register

   1. Administrative restoration to the register

      1. 1024. Application for administrative restoration to the register

      2. 1025. Requirements for administrative restoration

      3. 1026. Application to be accompanied by statement of compliance

      4. 1027. Registrar's decision on application for administrative restoration

      5. 1028. Effect of administrative restoration

   2. Restoration to the register by the court

      1. 1029. Application to court for restoration to the register

      2. 1030. When application to the court may be made

      3. 1031. Decision on application for restoration by the court

      4. 1032. Effect of court order for restoration to the register

   3. Supplementary provisions

      1. 1033. Company's name on restoration

      2. 1034. Effect of restoration to the register where property has vested as bona vacantia

Part 32

Company investigations: amendments

1. 1035. Powers of Secretary of State to give directions to inspectors

2. 1036. Resignation, removal and replacement of inspectors

3. 1037. Power to obtain information from former inspectors etc

4. 1038. Power to require production of documents

5. 1039. Disqualification orders: consequential amendments

Part 33

UK companies not formed under companies legislation

1. Chapter 1

   Companies not formed under companies legislation but authorised to register

   1. 1040. Companies authorised to register under this Act

   2. 1041. Definition of "joint stock company"

   3. 1042. Power to make provision by regulations

2. Chapter 2

   Unregistered companies

   1. 1043. Unregistered companies

Part 34

Overseas companies

1. Introductory

   1. 1044. Overseas companies

   2. 1045. Company contracts and execution of documents by companies

2. Registration of particulars

   1. 1046. Duty to register particulars

   2. 1047. Registered name of overseas company

   3. 1048. Registration under alternative name

3. Other requirements

   1. 1049. Accounts and reports: general

   2. 1050. Accounts and reports: credit or financial institutions

   3. 1051. Trading disclosures

   4. 1052. Company charges

   5. 1053. Other returns etc

4. Supplementary

   1. 1054. Offences

   2. 1055. Disclosure of individual's residential address: protection from disclosure

   3. 1056. Requirement to identify persons authorised to accept service of documents

   4. 1057. Registrar to whom returns, notices etc to be delivered

   5. 1058. Duty to give notice of ceasing to have registrable presence

   6. 1059. Application of provisions in case of relocation of branch

Part 35

The registrar of companies

1. The registrar

   1. 1060. The registrar

   2. 1061. The registrar's functions

   3. 1062. The registrar's official seal

   4. 1063. Fees payable to registrar

2. Certificates of incorporation

   1. 1064. Public notice of issue of certificate of incorporation

   2. 1065. Right to certificate of incorporation

3. Registered numbers

   1. 1066. Company's registered numbers

   2. 1067. Registered numbers of branches of overseas company

4. Delivery of documents to the registrar

   1. 1068. Registrar's requirements as to form, authentication and manner of delivery

   2. 1069. Power to require delivery by electronic means

   3. 1070. Agreement for delivery by electronic means

   4. 1071. Document not delivered until received

5. Requirements for proper delivery

   1. 1072. Requirements for proper delivery

   2. 1073. Power to accept documents not meeting requirements for proper delivery

   3. 1074. Documents containing unnecessary material

   4. 1075. Informal correction of document

   5. 1076. Replacement of document not meeting requirements for proper delivery

6. Public notice of receipt of certain documents

   1. 1077. Public notice of receipt of certain documents

   2. 1078. Documents subject to Directive disclosure requirements

   3. 1079. Effect of failure to give public notice

7. The register

   1. 1080. The register

   2. 1081. Annotation of the register

   3. 1082. Allocation of unique identifiers

   4. 1083. Preservation of original documents

   5. 1084. Records relating to companies that have been dissolved etc

8. Inspection etc of the register

   1. 1085. Inspection of the register

   2. 1086. Right to copy of material on the register

   3. 1087. Material not available for public inspection

   4. 1088. Application to registrar to make address unavailable for public inspection

   5. 1097. Powers of court on ordering removal of material from the register

   6. 1098. Public notice of removal of certain material from the register

9. The registrar's index of company names

   1. 1099. The registrar's index of company names

   2. 1100. Right to inspect index

   3. 1101. Power to amend enactments relating to bodies other than companies

10. Language requirements: translation

    1. 1102. Application of language requirements

    2. 1103. Documents to be drawn up and delivered in English

    3. 1104. Documents relating to Welsh companies

    4. 1105. Documents that may be drawn up and delivered in other languages

    5. 1106. Voluntary filing of translations

    6. 1107. Certified translations

11. Language requirements: transliteration

    1. 1108. Transliteration of names and addresses: permitted characters

    2. 1109. Transliteration of names and addresses: voluntary transliteration into Roman characters

    3. 1110. Transliteration of names and addresses: certification

12. Supplementary provisions

    1. 1111. Registrar's requirements as to certification or verification

    2. 1112. General false statement offence

    3. 1113. Enforcement of company's filing obligations

    4. 1114. Application of provisions about documents and delivery

    5. 1115. Supplementary provisions relating to electronic communications

    6. 1116. Alternative to publication in the Gazette

    7. 1117. Registrar's rules

    8. 1118. Payments into the Consolidated Fund

    9. 1119. Contracting out of registrar's functions

    10. 1120. Application of Part to overseas companies

Part 36

Offences under the Companies Acts

1. Liability of officer in default

   1. 1121. Liability of officer in default

   2. 1122. Liability of company as officer in default

   3. 1123. Application to bodies other than companies

2. Offences under the Companies Act 1985

   1. 1124. Amendments of the Companies Act 1985

3. General provisions

   1. 1125. Meaning of "daily default fine"

   2. 1126. Consents required for certain prosecutions

   3. 1127. Summary proceedings: venue

   4. 1128. Summary proceedings: time limit for proceedings

   5. 1129. Legal professional privilege

   6. 1130. Proceedings against unincorporated bodies

   7. 1131. Imprisonment on summary conviction in England and Wales: transitory provision

4. Production and inspection of documents

   1. 1132. Production and inspection of documents where offence suspected

5. Supplementary

   1. 1133. Transitional provision

Part 37

Companies: supplementary provisions

1. Company records

   1. 1134. Meaning of "company records"

   2. 1135. Form of company records

   3. 1136. Regulations about where certain company records to be kept available for inspection

   4. 1137. Regulations about inspection of records and provision of copies

   5. 1138. Duty to take precautions against falsification

2. Service addresses

   1. 1139. Service of documents on company

   2. 1140. Service of documents on directors, secretaries and others

   3. 1141. Service addresses

   4. 1142. Requirement to give service address

3. Sending or supplying documents or information

   1. 1143. The company communications provisions

   2. 1144. Sending or supplying documents or information

   3. 1145. Right to hard copy version

   4. 1146. Requirement of authentication

   5. 1147. Deemed delivery of documents and information

   6. 1148. Interpretation of company communications provisions

4. Requirements as to independent valuation

   1. 1149. Application of valuation requirements

   2. 1150. Valuation by qualified independent person

   3. 1151. The independence requirement

   4. 1152. Meaning of "associate"

   5. 1153. Valuer entitled to full disclosure

5. Notice of appointment of certain officers

   1. 1154. Duty to notify registrar of certain appointments etc

   2. 1155. Offence of failure to give notice

6. Courts and legal proceedings

   1. 1156. Meaning of "the court"

   2. 1157. Power of court to grant relief in certain cases

Part 38

Companies: interpretation

1. Meaning of "UK-registered company"

   1. 1158. Meaning of "UK-registered company"

2. Meaning of "subsidiary" and related expressions

   1. 1159. Meaning of "subsidiary" etc

   2. 1160. Meaning of "subsidiary" etc: power to amend

3. Meaning of "undertaking" and related expressions

   1. 1161. Meaning of "undertaking" and related expressions

   2. 1162. Parent and subsidiary undertakings

4. Other definitions

   1. 1163. "Non-cash asset"

   2. 1164. Meaning of "banking company" and "banking group"

   3. 1165. Meaning of "insurance company" and related expressions

   4. 1166. "Employees' share scheme"

   5. 1167. Meaning of "prescribed"

   6. 1168. Hard copy and electronic form and related expressions

   7. 1169. Dormant companies

   8. 1170. Meaning of "EEA State" and related expressions

   9. 1171. The former Companies Acts

5. General

   1. 1172. References to requirements of this Act

   2. 1173. Minor definitions: general

   3. 1174. Index of defined expressions

Part 39

Companies: minor amendments

1. 1175. Removal of special provisions about accounts and audit of charitable companies

2. 1176. Power of Secretary of State to bring civil proceedings on company's behalf

3. 1177. Repeal of certain provisions about company directors

4. 1178. Repeal of requirement that certain companies publish periodical statement

5. 1179. Repeal of requirement that Secretary of State prepare annual report

6. 1180. Repeal of certain provisions about company charges

7. 1181. Access to constitutional documents of RTE and RTM companies

Part 40

Company directors: foreign disqualification etc

1. Introductory

   1. 1182. Persons subject to foreign restrictions

   2. 1183. Meaning of "the court" and "UK company"

2. Power to disqualify

   1. 1184. Disqualification of persons subject to foreign restrictions

   2. 1185. Disqualification regulations: supplementary

   3. 1186. Offence of breach of disqualification

3. Power to make persons liable for company's debts

   1. 1187. Personal liability for debts of company

4. Power to require statements to be sent to the registrar of companies

   1. 1188. Statements from persons subject to foreign restrictions

   2. 1189. Statements from persons disqualified

   3. 1190. Statements: whether to be made public

   4. 1191. Offences

Part 41

Business names

1. Chapter 1

   Restricted or prohibited names

   1. Introductory

      1. 1192. Application of this Chapter

   2. Sensitive words or expressions

      1. 1193. Name suggesting connection with government or public authority

      2. 1194. Other sensitive words or expressions

      3. 1195. Requirement to seek comments of government department or other relevant body

      4. 1196. Withdrawal of Secretary of State's approval

   3. Misleading names

      1. 1197. Name containing inappropriate indication of company type or legal form

      2. 1198. Name giving misleading indication of activities

   4. Supplementary

      1. 1199. Savings for existing lawful business names

2. Chapter 2

   Disclosure required in case of individual or partnership

   1. Introductory

      1. 1200. Application of this Chapter

      2. 1201. Information required to be disclosed

   2. Disclosure requirements

      1. 1202. Disclosure required: business documents etc

      2. 1203. Exemption for large partnerships if certain conditions met

      3. 1204. Disclosure required: business premises

   3. Consequences of failure to make required disclosure

      1. 1205. Criminal consequences of failure to make required disclosure

      2. 1206. Civil consequences of failure to make required disclosure

3. Chapter 3

   Supplementary

   1. 1207. Application of general provisions about offences

   2. 1208. Interpretation

Part 42

Statutory Auditors

1. Chapter 1

   Introductory

   1. 1209. Main purposes of Part

   2. 1210. Meaning of "statutory auditor" etc

   3. 1211. Eligibility for appointment as a statutory auditor: overview

2. Chapter 2

   Individuals and firms

   1. Eligibility for appointment

      1. 1212. Individuals and firms: eligibility for appointment as a statutory auditor

      2. 1213. Effect of ineligibility

   2. Independence requirement

      1. 1214. Independence requirement

      2. 1215. Effect of lack of independence

   3. Effect of appointment of a partnership

      1. 1216. Effect of appointment of a partnership

   4. Supervisory bodies

      1. 1217. Supervisory bodies

      2. 1218. Exemption from liability for damages

   5. Professional qualifications

      1. 1219. Appropriate qualifications

      2. 1220. Qualifying bodies and recognised professional qualifications

      3. 1221. Approval of overseas qualifications

      4. 1222. Eligibility of individuals retaining only 1967 Act authorisation

   6. Information

      1. 1223. Matters to be notified to the Secretary of State

      2. 1224. The Secretary of State's power to call for information

   7. Enforcement

      1. 1225. Compliance orders

3. Chapter 3

   Auditors General

   1. Eligibility for appointment

      1. 1226. Auditors General: eligibility for appointment as a statutory auditor

   2. Conduct of audits

      1. 1227. Individuals responsible for audit work on behalf of Auditors General

   3. The Independent Supervisor

      1. 1228. Appointment of the Independent Supervisor

   4. Supervision of Auditors General

      1. 1229. Supervision of Auditors General by the Independent Supervisor

      2. 1230. Duties of Auditors General in relation to supervision arrangements

   5. Reporting requirement

      1. 1231. Reports by the Independent Supervisor

   6. Information

      1. 1232. Matters to be notified to the Independent Supervisor

      2. 1233. The Independent Supervisor's power to call for information

   7. Enforcement

      1. 1234. Suspension notices

      2. 1235. Effect of suspension notices

      3. 1236. Compliance orders

   8. Proceedings

      1. 1237. Proceedings involving the Independent Supervisor

   9. Grants

      1. 1238. Grants to the Independent Supervisor

4. Chapter 4

   The register of auditors etc

   1. 1239. The register of auditors

   2. 1240. Information to be made available to public

5. Chapter 5

   Registered third country auditors

   1. Introductory

      1. 1241. Meaning of "third country auditor", "registered third country auditor" etc

   2. Duties

      1. 1242. Duties of registered third country auditors

   3. Information

      1. 1243. Matters to be notified to the Secretary of State

      2. 1244. The Secretary of State's power to call for information

   4. Enforcement

      1. 1245. Compliance orders

      2. 1246. Removal of third country auditors from the register of auditors

      3. 1247. Grants to bodies concerned with arrangements under Schedule 12

6. Chapter 6

   Supplementary and general

   1. Power to require second company audit

      1. 1248. Secretary of State's power to require second audit of a company

      2. 1249. Supplementary provision about second audits

   2. False and misleading statements

      1. 1250. Misleading, false and deceptive statements

   3. Fees

      1. 1251. Fees

   4. Delegation of Secretary of State's functions

      1. 1252. Delegation of the Secretary of State's functions

      2. 1253. Delegation of functions to an existing body

   5. International obligations

      1. 1254. Directions to comply with international obligations

   6. General provision relating to offences

      1. 1255. Offences by bodies corporate, partnerships and unincorporated associations

      2. 1256. Time limits for prosecution of offences

      3. 1257. Jurisdiction and procedure in respect of offences

   7. Notices etc

      1. 1258. Service of notices

      2. 1259. Documents in electronic form

   8. Interpretation

      1. 1260. Meaning of "associate"

      2. 1261. Minor definitions

      3. 1262. Index of defined expressions

   9. Miscellaneous and general

      1. 1263. Power to make provision in consequence of changes affecting accountancy bodies

      2. 1264. Consequential amendments

Part 43

Transparency obligations and related matters

1. Introductory

   1. 1265. The transparency obligations directive

2. Transparency obligations

   1. 1266. Transparency rules

   2. 1267. Competent authority's power to call for information

   3. 1268. Powers exercisable in case of infringement of transparency obligation

3. Other matters

   1. 1269. Corporate governance rules

   2. 1270. Liability for false or misleading statements in certain publications

   3. 1271. Exercise of powers where UK is host member State

   4. 1272. Transparency obligations and related matters: minor and consequential amendments

   5. 1273. Corporate governance regulations

Part 44

Miscellaneous provisions

1. Regulation of actuaries etc

   1. 1274. Grants to bodies concerned with actuarial standards etc

   2. 1275. Levy to pay expenses of bodies concerned with actuarial standards etc

   3. 1276. Application of provisions to Scotland and Northern Ireland

2. Information as to exercise of voting rights by institutional investors

   1. 1277. Power to require information about exercise of voting rights

   2. 1278. Institutions to which information provisions apply

   3. 1279. Shares to which information provisions apply

   4. 1280. Obligations with respect to provision of information

3. Disclosure of information under the Enterprise Act 2002

   1. 1281. Disclosure of information under the Enterprise Act 2002

4. Expenses of winding up

   1. 1282. Payment of expenses of winding up

5. Commonhold associations

   1. 1283. Amendment of memorandum or articles of commonhold association

Part 45

Northern Ireland

1. 1284. Extension of Companies Acts to Northern Ireland

2. 1285. Extension of GB enactments relating to SEs

3. 1286. Extension of GB enactments relating to certain other forms of business organisation

4. 1287. Extension of enactments relating to business names

Part 46

General supplementary provisions

1. Regulations and orders

   1. 1288. Regulations and orders: statutory instrument

   2. 1289. Regulations and orders: negative resolution procedure

   3. 1290. Regulations and orders: affirmative resolution procedure

   4. 1291. Regulations and orders: approval after being made

   5. 1292. Regulations and orders: supplementary

2. Meaning of "enactment"

   1. 1293. Meaning of "enactment"

3. Consequential and transitional provisions

   1. 1294. Power to make consequential amendments etc

   2. 1295. Repeals

   3. 1296. Power to make transitional provision and savings

   4. 1297. Continuity of the law

Part 47

Final provisions

1. 1298. Short title

2. 1299. Extent

3. 1300. Commencement

1. Schedule 1

   Connected persons: references to an interest in shares or debentures

2. Schedule 2

   Specified persons, descriptions of disclosures etc for the purposes of section 948

   1. Part 1

      Specified persons

   2. Part 2

      Specified descriptions of disclosures

   3. Part 3

      Overseas regulatory bodies

3. Schedule 3

   Amendments of remaining provisions of the Companies Act 1985 relating to offences

4. Schedule 4

   Documents and information sent or supplied to a company

   1. Part 1

      Introduction

   2. Part 2

      Communications in hard copy form

   3. Part 3

      Communications in electronic form

   4. Part 4

      Other agreed forms of communication

5. Schedule 5

   Communications by a company

   1. Part 1

      Introduction

   2. Part 2

      Communications in hard copy form

   3. Part 3

      Communications in electronic form

   4. Part 4

      Communications by means of a website

   5. Part 5

      Other agreed forms of communication

   6. Part 6

      Supplementary provisions

6. Schedule 6

   Meaning of "subsidiary" etc: supplementary provisions

7. Schedule 7

   Parent and subsidiary undertakings: supplementary provisions

8. Schedule 8

   Index of defined expressions

9. Schedule 9

   Removal of special provisions about accounts and audit of charitable companies

   1. Part 1

      The Companies Act 1985 (c. 6)

   2. Part 2

      The Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)

10. Schedule 10

    Recognised supervisory bodies

    1. Part 1

       Grant and revocation of recognition of a supervisory body

    2. Part 2

       Requirements for recognition of a supervisory body

    3. Part 3

       Arrangements in which recognised supervisory bodies are required to participate

11. Schedule 11

    Recognised professional qualifications

    1. Part 1

       Grant and revocation of recognition of a professional qualification

    2. Part 2

       Requirements for recognition of a professional qualification

12. Schedule 12

    Arrangements in which registered third country auditors are required to participate

13. Schedule 13

    Supplementary provisions with respect to delegation order

14. Schedule 14

    Statutory auditors: consequential amendments

15. Schedule 15

    Transparency obligations and related matters: minor and consequential amendments

    1. Part 1

       Amendments of the Financial Services and Markets Act 2000

    2. Part 2

       Amendments of the Companies (Audit, Investigations and Community Enterprise) Act 2004

16. Schedule 16

    Repeals