Trading disclosures SIs
'Trading disclosures' is the new name used in the Act to cover the rules about the information companies must display on their letters, websites, emails, etc, and at the registered office and other places of business. The main statutory provisions are in Part 5, Chapter 6 (sec82 to sec85) of the Companies Act 2006.
This page contains the Statutory Instruments relating to trading disclosures.
The Companies (Trading Disclosures) Regulations 2008/495
These Regulations deal with trading disclosures to be made by companies registered in any part of the United Kingdom. These disclosures have to be made at certain locations, in company documentation and on company websites. The Regulations also require companies to respond to enquiries about where their company records are kept available for inspection.
The Regulations replace requirements in sec305, sec348, sec349 and sec351 of the 1985 Act and of sec4 of the Business Names Act 1985 insofar as they apply to companies - and also the corresponding provisions in the legislation in Northern Ireland. The requirement on a company to respond to enquiries about where its records are kept available for inspection is new. These Regulations also implement Directive 2003/58/EC of the European Parliament and of the Council amending the Council Directive 68/151/EEC as regards disclosure requirements in respect of certain types of companies.
The Companies (Trading Disclosures) (Insolvency) Regulations 2008 2008/1897
These regulations implement Article 1.5 of Directive 2003/58/EC (the First Company Law Amendment Directive) as regards disclosure requirements in the event that a company is being wound up. As with other trading disclosures rules, the policy is that the requirements in the Insolvency Act for appropriate statements apply to websites and to invoices, orders for goods or services, business letters and order forms whether in hard copy, electronic or any other form and irrespective of whether they mention the name of the company.
The Companies (Trading Disclosures) (Amendment) Regulations 2009/0218
These amending Regulations provide two further exceptions to the rule that the company's name must be displayed at the registered office. When a liquidator, administrator, or administrative receiver is appointed, the normal practice is to make their offices be the company's registered office and under this exception no registered office sign need be displayed. An exception is also available where the company's activities are such that those at the premises are at risk of violence or intimidation.