Companies Act 2006

Companies Act 2006, Section 1169 is up to date with all changes known to be in force on or before 16 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

• Act amendment to earlier affecting provision S.I. 2008/373 reg. 11(1) by S.I. 2013/1971reg. 9(a) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2)
• Act amendment to earlier affecting provision S.I. 2008/373 reg. 3(4) by S.I. 2013/1971reg. 4 (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (1.10.2013) without ever being in force by S.I. 2013/2224, reg. 2)

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

• s. 479A(2)(c)(zi) inserted by S.I. 2019/177reg. 4(b)(i) (This amendment not applied to legislation.gov.uk. Reg. 4 substituted by regs. 4, 4A immediately before IP completion day by S.I. 2019/1392, regs. 1(2), 4)
• Sch. 2 Pt. 2 Section (A) para. 25(m) inserted by 2024 c. 13Sch. 30para. 30
• Sch. 2 Pt. 2 Section (A) para. 25(j) omitted by 2024 c. 13Sch. 21para. 10
• Sch. 2 Pt. 2 Section (A) para. 28 words substituted by 2024 c. 13Sch. 18para. 9(2)(a)(i)
• Sch. 2 Pt. 2 Section (A) para. 29 words substituted by 2024 c. 13Sch. 18para. 9(2)(a)(ii)
• Sch. 2 Pt. 2 Section (A) para. 36 words substituted by 2024 c. 13Sch. 18para. 9(2)(b)
• Sch. 10 para. 6(2D) inserted by S.I. 2019/177reg. 28(e) (This amendment not applied to legislation.gov.uk. Reg. 28(e) omitted immediately before IP completion day by virtue of S.I. 2020/523, regs. 1(2), 14(e)(iv))
• Sch. 10 para. 7(2A) inserted by S.I. 2019/177reg. 29(b) (This amendment not applied to legislation.gov.uk. Reg. 29 substituted immediately before IP completion day by S.I. 2020/523, regs. 1(2), 14(f))

1169 Dormant companies U.K.

(1) For the purposes of the Companies Acts a company is “dormant” during any period in which it has no significant accounting transaction.

(2) A “ significant accounting transaction ” means a transaction that is required by section 386 to be entered in the company's accounting records.

(3) In determining whether or when a company is dormant, there shall be disregarded—

(a) any transaction arising from the taking of shares in the company by a subscriber to the memorandum as a result of an undertaking of his in connection with the formation of the company;

(b) any transaction consisting of the payment of—

(i) a fee to the registrar on a change of the company's name,

(ii) a fee to the registrar on the re-registration of the company,

(iii) a penalty under section 453 (penalty for failure to file accounts), or

(iv) a fee to the registrar for the registration of [ F1 a confirmation statement ] .

(4) Any reference in the Companies Acts to a body corporate other than a company being dormant has a corresponding meaning.

Modifications etc. (not altering text)

C2 S. 1169 applied by 2004 c. 12, s. 279(1E) (as inserted (15.3.2018 for specified purposes, 6.4.2018 in so far as not already in force) by Finance Act 2018 (c. 3), Sch. 3 paras. 1(6), 2(1)(c)(2)(c)(3))

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