4. Business Regulation, Including Business Names, Company Law and Partnerships

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Updated to 3 September 2024 (Act No. 30 of 2024 and S.I. No. of 442 of 2024)

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► 4.1. Betting and Gaming

Finance	► Totalisator Act 1929 Totalisator (Greyhound Race Track) Regulations 1971, S.I. No. 58 of 1971 Totalisator (Greyhound Race Track) (Amendment) Regulations 1989, S.I. No. 232 of 1989 Totalisator Act, 1929 Totalisator Licence 1989, S.I. No. 250 of 1989 ¹ Totalisator Act, 1929 Totalisator Licence 1993, S.I. No. 25 of 1993 ² Totalisator Act, 1929 Totalisator Licence 1994, S.I. No. 21 of 1994 ³ Totalisator Act, 1929 Totalisator Licence 1998, S.I. No. 411 of 1998 ⁴ Totalisator (Horse Racing) Regulations 2002, S.I. No. 72 of 2002 Totalisator (Horse Racing) (Amendment) Regulations 2012, S.I. No. 524 of 2012	22/1929
Finance	► Betting Act 1931 Betting Act, 1931 (Commencement) Order 1931, S.R.& O. No. 79 of 1931 Betting Act (Revenue Forms) Regulations 1931 [Vol. V p. 49], S.R.& O. No. 80 of 1931 ⁵ Betting Act (District Court and Garda Síochána) Regulations 1931 [Vol. V p. 67], S.R.& O. No. 81 of 1931 ⁶ Betting Act (Revenue Forms) Regulations 1954, S.I. No. 246 of 1954 ⁷ Betting Act (Revenue Forms) Regulations 1988, S.I. No. 300 of 1988 ⁸ Betting Act (Revenue Forms) Regulations 1999, S.I. No. 225 of 1999 ⁹ Betting Act (Revenue Forms) Regulations 2007, S.I. No. 618 of 2007 ¹⁰	27/1931
Public Exp	► National Lottery Act 2013 National Lottery Act 2013 (Commencement) Order 2014, S.I. No. 102 of 2014	13/2013
Justice	► Gaming and Lotteries Act 1956 Gaming and Lotteries Act, 1956 (Commencement) Order 1956, S.I. No. 18 of 1956 Periodical Lotteries Regulations 1961, S.I. No. 212 of 1961 Periodical Lotteries Regulations 1966, S.I. No. 32 of 1966	2/1956
Justice	► Gaming and Lotteries Act 1970 none	6/1970
Justice	► Gaming and Lotteries Act 1979 none	6/1979
Finance	► Betting (Amendment) Act 2015 Betting (Amendment) Act 2015 (Commencement) Order 2015, S.I. No. 128 of 2015	7/2015
Justice	► Gaming and Lotteries (Amendment) Act 2019 Gaming and Lotteries (Amendment) Act 2019 (Commencement) Order 2020., S.I. No. 227 of 2020, S.I. No. 227 of 2020	44/2019
¹ Renews Bord na gCon's licence for three years. This SI is obsolete and should be revoked. ² Renews Bord na gCon's licence for one year. This SI is obsolete and should be revoked. ³ Ibid. ⁴ Renews Bord na gCon's licence up to 30 July 1999. This SI is obsolete and should be revoked. ⁵ Superseded by Betting (Amendment) Act 2015 (7/2015), this SI is obsolete and should be revoked. ⁶ This SI is the responsibility of the Department of Justice and Equality. ⁷ Superseded by Betting (Amendment) Act 2015 (7/2015), this SI is obsolete and should be revoked. ⁸ Ibid. ⁹ Ibid. ¹⁰ Ibid.

► 4.2. Business Names

Enterprise ¹¹	► Registration of Business Names Act 1963 Registration of Business Names Act, 1963 (Commencement) Order 1964, S.I. No. 46 of 1964 Business Names Regulations 2016, S.I. No. 339 of 2016	30/1963
¹¹ Public Exp (in part): see S.I. No. 418 of 2011.

► 4.3. Clubs

Justice	► Registration of Clubs (Ireland) Act 1904 none	4 Edw. 7, c. 9

► 4.4. Company Law

Enterprise	► Companies Act 2014 ¹² Companies Act, 1990 (Uncertificated Securities) Regulations 1996, S.I. No. 68 of 1996 ¹³ Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005, S.I. No. 382 of 2005 ¹⁴ Companies (Auditing and Accounting) Act 2003 (Prescribed Accountancy Bodies) Regulations 2006, S.I. No. 57 of 2006 ¹⁵ Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006, S.I. No. 619 of 2006 ¹⁶ Transparency (Directive 2004/109/Ec) Regulations 2007, S.I. No. 277 of 2007 ¹⁷ Transparency (Directive 2004/109/EC) (Amendment) Regulations 2010, S.I. No. 102 of 2010 ¹⁸ Companies (Auditing and Accounting) Act 2003 (Prescribed Persons) Regulations 2011, S.I. No. 113 of 2011 ¹⁹ Transparency (Directive 2004/109/EC) (Amendment) Regulations 2012, S.I. No. 238 of 2012 ²⁰ Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2012, S.I. No. 239 of 2012 ²¹ Market Abuse (Directive 2003/6/EC) (Amendment) Regulations 2012, S.I. No. 315 of 2012 ²² Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2012, S.I. No. 316 of 2012 ²³ Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2012, S.I. No. 317 of 2012 ²⁴ Companies Act 2014 (Forms) Regulations 2015, S.I. No. 147 of 2015 Companies Act 2014 (Commencement) Order 2015, S.I. No. 169 of 2015 Companies Act 2014 (Section 897) Order 2015, S.I. No. 203 of 2015 Companies Act 2014 (Forms) (No. 2) Regulations 2015, S.I. No. 212 of 2015 Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015, S.I. No. 214 of 2015 Companies Act 2014 (Bonding) Order 2015, S.I. No. 215 of 2015 Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015, S.I. No. 216 of 2015 Companies Act 2014 (Section 208 Report) Regulations 2015, S.I. No. 218 of 2015 Companies Act 2014 (Section 623 Account) Regulations 2015, S.I. No. 219 of 2015 Companies Act 2014 (Commencement) (No. 2) Order 2015, S.I. No. 220 of 2015 Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015, S.I. No. 222 of 2015 Companies Act 2014 (Section 1313) Regulations 2015, S.I. No. 223 of 2015 Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2015, S.I. No. 406 of 2015 Companies Act 2014 (Section 682) (Revocation) Regulations 2015, S.I. No. 497 of 2015 Companies Act 2014 (Section 457) Regulations 2015, S.I. No. 498 of 2015 Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015, S.I. No. 499 of 2015 Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015, S.I. No. 541 of 2015 Companies Act 2014 (Section 150) (No. 2) Regulations 2015, S.I. No. 543 of 2015 Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2015, S.I. No. 567 of 2015 Companies Act 2014 (section 1313) Regulations 2016, S.I. No. 43 of 2016 Companies Act 2014 (Professional Indemnity Insurance) (Liquidators) Regulations 2016, S.I. No. 127 of 2016 Companies Act 2014 (Section 839) Regulations 2016, S.I. No. 147 of 2016 Companies Act 2014 (Prescribed Persons) Regulations 2016, S.I. No. 208 of 2016 Companies Act 2014 (Section 897) Order 2016, S.I. No. 458 of 2016 Companies Act 2014 (Commencement) Order 2016, S.I. No. 562 of 2016 Companies Act 2014 (Forms) Regulations 2016, S.I. No. 623 of 2016 Companies Act 2014 (Section 1313) Regulations 2017, S.I. No. 127 of 2017 Companies Act 2014 (Prescribed Forms Category 5 Liquidators) Regulations 2017, S.I. No. 302 of 2017 Companies Act 2014 (Prescribed Fees Category 5 Liquidators) Regulations 2017, S.I. No. 303 of 2017 Transparency (Directive 2004/109/EC) (Amendment) Regulations 2017, S.I. No. 336 of 2017 Companies Act 2014 (Accounting Standards) (Prescribed Body) Regulations 2018, S.I. No. 84 of 2018 Companies Act 2014 (Forms) (No. 2) Regulations 2018, S.I. No. 242 of 2018 Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018, S.I. No. 570 of 2018 Companies Act 2014 (section 1408(2)) (Relevant Jurisdictions) Regulations 2019, S.I. No. 192 of 2019 Companies Act 2014 (section 1412(2)) (Relevant Jurisdictions) Regulations 2019, S.I. No. 193 of 2019 Central Bank (Investment Market Conduct) Rules 2019, S.I. No. 366 of 2019 Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019, S.I. No. 567 of 2019 Companies Act 2014 (Procedures Governing the Conduct of Section 934 Investigations) Regulations 2020, S.I. No. 16 of 2020 Companies Act 2014 (Form and Content of Documents Delivered to Registrar) Regulations 2020, S.I. No. 628 of 2020 Companies Act 2014 (Section 897) Order 2020, S.I. No. 629 of 2020 Companies Act 2014 (Forms) Regulations 2020, S.I. No. 627 of 2020 Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2020, S.I. No. 672 of 2020 Companies Act 1990 (Uncertificated Securities) (Amendment) Regulations 2020., S.I. No. 609 of 2020 Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2021, S.I. No. 254 of 2021 Companies Act 2014 (Fees) Regulations 2021, S.I. No. 395 of 2021 Companies Act 2014 (Forms) Regulations 2021, S.I. No. 396 of 2021 Companies Act 2014 (Fees) (No. 2) Regulations 2021, S.I. No. 674 of 2021 Companies Act 2014 (Prescribed Form and Notice) Regulations 2021, S.I. No. 675 of 2021 Companies Act 2014 (Section 897) Order 2021, S.I. No. 676 of 2021 Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2022, S.I. No. 220 of 2022 Companies Act 2014 (Corporate Enforcement Authority) (Establishment Day) Order 2022, S.I. No. 337 of 2022 Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2022, S.I. No. 646 of 2022 Companies Act 2014 (Section 12A(1)) (Covid-19) (No. 2) Order 2022, S.I. No. 648 of 2022 Companies Act 2014 (Section 897) Order 2023, S.I. No. 293 of 2023 Companies Act 2014 (Fees) Regulations 2023, S.I. No. 294 of 2023 Companies Act 2014 (Forms) Regulations 2023, S.I. No. 295 of 2023 Companies Act 2014 (Section 682) Regulations 2023, S.I. No. 474 of 2023 Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2023, S.I. No. 646 of 2023	38/2014
Enterprise	► Companies (Miscellaneous Provisions) Act 2009 Companies (Miscellaneous Provisions) Act 2009 (Commencement) Order 2010, S.I. No. 424 of 2010	45/2009
Enterprise	► Companies (Miscellaneous Provisions) Act 2013 none	46/2013
Finance	► Stock Transfer Act 1963 Stock Transfer Act, 1963 (Commencement) Order 1964, S.I. No. 4 of 1964 Stock Transfer (Recognition of Stock Exchanges) Regulations 1973, S.I. No. 100 of 1973 Stock Transfer Act, 1963 (Amendment of Forms) Regulations 1975, S.I. No. 92 of 1975 Stock Transfer (Forms) Regulations 1980, S.I. No. 139 of 1980 Stock Transfer (Forms) Regulations 1987, S.I. No. 117 of 1987 Stock Transfer (Forms) Regulations 1991, S.I. No. 77 of 1991 Stock Transfer (Forms) Regulations 1994, S.I. No. 173 of 1994 Stock Transfer (Forms) Regulations 1996, S.I. No. 263 of 1996 Stock Transfer (Forms) Regulations 1998, S.I. No. 546 of 1998 Stock Transfer (Forms) Regulations 2000, S.I. No. 206 of 2000	34/1963
Enterprise	► Companies (Re-Constitution of Records) Act 1924 none	21/1924
Enterprise	► Companies (Accounting) Act 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017, S.I. No. 246 of 2017 Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017, S.I. No. 250 of 2017 Companies (Accounting) Act 2017 (Commencement) Order 2018, S.I. No. 34 of 2018	9/2017
Enterprise	► Companies (Amendment) Act 2017 Companies (Amendment) Act 2017 (Commencement) Order 2017, S.I. No. 305 of 2017	13/2017
Enterprise	► Companies (Statutory Audits) Act 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2018, S.I. No. 366 of 2018 Companies (Statutory Audits) Act 2018 (Commencement) Order 2020, S.I. No. 630 of 2020	22/2018
Enterprise	► Companies (Amendment) Act 2019 Companies (Amendment) Act 2019 (Commencement) Order 2020, S.I. No. 631 of 2020	10/2019
Enterprise	► Migration of Participating Securities Act 2019 Migration of Participating Securities Act 2019 (Prescribed Form) (Section 10) Regulations 2020, S.I. No. 27 of 2020 Migration of Participating Securities Act 2019 (Commencement) Order 2020, S.I. No. 26 of 2020 Migration of Participating Securities Act 2019 (Appointed Date) (Section 10) Order 2021, S.I. No. 99 of 2021 Migration of Participating Securities Act 2019 (Appointment of Live Date) (Section 12(5)) Order 2021, S.I. No. 111 of 2021	50/2019
Enterprise	► Companies (Miscellaneous Provisions) (Covid-19) Act 2020 Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020, S.I. No. 320 of 2020	9/2020
Enterprise	► Companies (Rescue Process for Small and Micro Companies) Act 2021 Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021, S.I. No. 673 of 2021	30/2021
Enterprise	► Companies (Corporate Enforcement Authority) Act 2021 Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022, S.I. No. 335 of 2022 Companies (Corporate Enforcement Authority) Act 2021 (Section 35) (Commencement) Order 2023, S.I. No. 292 of 2023	48/2021
¹² Section 5 and sch. 6 provide that only statutory instruments provided for in that schedule will remain in force. Repealed Companies Act 1963 (33/1963), Companies (Amendment) Act 1977 (31/1977), Companies (Amendment) Act 1982 (10/1982), Companies (Amendment) Act 1983 (13/1983), Companies (Amendment) Act 1986 (25/1986), Companies (Amendment) Act 1990 (27/1990), Companies Act 1990 (33/1990), Companies (Amendment) Act 1999 (8/1999) in so far as not already repealed by Investment Funds, Companies and Miscellaneous Provisions Act 2005 (12/2005), s. 31 ( s. 31 being commenced by S.I. No. 323 of 2005 only for the purpose of repealing the enactments specified in that section in so far as they relate to a regulated market as defined), Companies (Amendment) (No. 2) Act 1999 (30/1999), Company Law Enforcement Act 2001 (28/2001), Companies (Auditing and Accounting) Act 2003 (44/2003), Companies (Amendment) Act 2009 (20/2009), Companies (Amendment) Act 2012 (22/2012). ¹³ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(2). ¹⁴ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(3). ¹⁵ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 3. Other SIs made under Companies (Auditing and Accounting) Act 2003 (44/2003) relate to commencement of that Act and are not retained: S.I. Nos. 132 of 2004, 686 of 2005, 791 of 2005, 56 of 2006, 61 of 2007, 13 of 2009, 177 of 2010. ¹⁶ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 3. ¹⁷ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(c). ¹⁸ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(c). ¹⁹ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 3. ²⁰ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(c). ²¹ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(a). ²² Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(b). ²³ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(c). ²⁴ Continued in force by Companies Act 2014 (38/2014), s. 5 and sch. 6 para. 5(1)(a).

► 4.5. Co-Operatives and Friendly Societies ²⁵

²⁵ See also Headings 18.1.6 and 7: Friendly Societies and Industrial and Provident Societies.

Enterprise	► Industrial and Provident Societies Act 1893 Industrial and Provident Societies (Forms) Regulations 2018, S.I. No. 363 of 2018	56 & 57 Vict., c. 39
Enterprise	► Friendly Societies Act 1908 none	8 Edw. 7, c. 32
Enterprise	► Industrial and Provident Societies (Amendment) Act 1913 none	3 & 4 Geo. 5, c. 31
Enterprise	► Industrial and Provident Societies (Amendment) Act 1978 Industrial and Provident Societies (Amendment) Act, 1978 (Section 5(3)) Regulations, S.I. No. 338 of 1983 ²⁶ Industrial and Provident Societies (Amendment) Act 1978 (Section 5 (3)) Regulations 1988, S.I. No. 168 of 1988 ²⁷ Industrial and Provident Societies (Financial Limits) Regulations 1985, S.I. No. 392 of 1985 ²⁸ Industrial and Provident Societies (Financial Limits) (Amendment) Regulations 1990, S.I. No. 246 of 1990 ²⁹	23/1978
Enterprise	► Friendly Societies Act 1896 Friendly Societies (Fees) Regulations 2018, S.I. No. 324 of 2018 Friendly Societies (Forms) Regulations 2018, S.I. No. 362 of 2018	59 & 60 Vict., c. 25
Enterprise ³⁰	► Registry of Friendly Societies Act 1936 none	51/1936
Enterprise	► Friendly Societies (Amendment) Act 1953 none	28/1953
Enterprise	► Friendly Societies (Amendment) Act 1977 Friendly Societies Regulations 1988, S.I. No. 74 of 1988 Friendly Societies Regulations 1992, S.I. No. 59 of 1992 Friendly Societies (Amendment) Regulations 2002, S.I. No. 143 of 2002	17/1977
Agric ³¹	► Agricultural Co-operative Societies (Debentures) Act 1934 Agricultural Co-operative Societies (Debentures) Regulations, S.I. No. 141 of 1949 ³²	39/1934
²⁶ Now expired. ²⁷ Ibid. ²⁸ Also made under Credit Union Act 1966 (19/1966), s. 35(1)(i), now repealed, this SI was continued in force by 12/2005, s. 86. ²⁹ Ibid. ³⁰ Public Exp (in part): see S.I. No. 418 of 2011. ³¹ Public Exp (in part): see S.I. No. 418 of 2011. ³² The enabling provisions appear to be Agricultural Co-operative Societies (Debentures) Act 1934 (39/1934), ss. 3 and 5. Section 5 was repealed by Agricultural Credit Act 1978 (2/1978), s. 7, commenced by Agricultural Credit Act, 1987 (Commencement) Order 1978 (S.I. No. 49 of 1978). Parts of this SI appear to remain in force.

► 4.6. Partnerships

Enterprise	► Partnership Act 1890 none	53 & 54 Vict., c. 39
Enterprise	► Limited Partnerships Act 1907 none	7 Edw. 7, c. 24
Enterprise	► Investment Limited Partnerships Act 1994 Investment Limited Partnerships Act, 1994 (Commencement) Order 1994, S.I. No. 213 of 1994 Investment Limited Partnerships Act, 1994 (Authorisation Fee) Regulations 1994, S.I. No. 402 of 1994 ³³	24/1994
Enterprise	► Investment Limited Partnerships (Amendment) Act 2020 Investment Limited Partnerships (Amendment) Act 2020 (Commencement) Order 2021., S.I. No. 19 of 2021	31/2020
³³ The enabling provision is s. 8(4), substituted by Central Bank and Financial Services Authority Ireland Act 2003 (12/2003), s. 35(1) and sch. 1, part 16 subject to transitional provisions in s. 36 and sch. 3. The substituted provision continues to include a regulation-making power.

► 4.7. ECA Section 3 Statutory Instruments

Foreign	► European Communities Act 1972 European Communities (European Economic Interest Groupings) Regulations 1989, S.I. No. 191 of 1989 European Communities (Single-Member Private Limited Companies) (Forms) Regulations 1994, S.I. No. 306 of 1994 European Communities (Accounts) (Form) Regulations 1995, S.I. No. 178 of 1995 ³⁴ European Communities (Public Limited Companies Susidiaries) Regulations 1997, S.I. No. 67 of 1997 European Communities (Reorganisation and Winding-Up of Insurance Undertakings) Regulations 2003, S.I. No. 168 of 2003 European Communities (International Financial Reporting Standards and Miscellaneous Amendments) Regulations 2005, S.I. No. 116 of 2005 European Communities (Adjustment of Non-comparable Amounts in Accounts and Distributions by Certain Investment Companies) Regulations 2005, S.I. No. 840 of 2005 European Communities (European Public Limited-Liability Company) (Employee Involvement) Regulations 2006, S.I. No. 623 of 2006 European Communities (European Public Limited - Liability Company) Regulations 2007, S.I. No. 21 of 2007 European Communities (European Public Limited-Liability Company) (Forms) Regulations 2007, S.I. No. 22 of 2007 European Communities (European cooperative society) (Employee involvement) Regulations 2007, S.I. No. 259 of 2007 European Communities (Public Limited Companies - Directive 2006/68/EC) Regulations 2008, S.I. No. 89 of 2008 ³⁵ European Communities (Cross-border mergers) Regulations 2008, S.I. No. 157 of 2008 European Communities (Single-Member Private Limited Companies) (Amendment) Regulations 2008, S.I. No. 348 of 2008 ³⁶ European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2008, S.I. No. 572 of 2008 European Communities (Transitional Period Measures in Respect of Third Country Auditors) Regulations 2009, S.I. No. 229 of 2009 Shareholders’ Rights (Directive 2007/36/ec) Regulations 2009, S.I. No. 316 of 2009 ³⁷ European Communities (European Cooperative Society) Regulations 2009, S.I. No. 433 of 2009 European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010, S.I. No. 220 of 2010 European Communities (Transitional Period Measures in Respect of Third Country Auditors) (Fees) Regulations 2010, S.I. No. 251 of 2010 European Communities (European Economic Interest Groupings) (Amendment) Regulations 2010, S.I. No. 447 of 2010 European Communities (Group Accounts) Regulations 2010, S.I. No. 606 of 2010 ³⁸ European Communities (Statutory Audits) (Directive 2006/43/ec) (Amendment) Regulations 2011, S.I. No. 685 of 2011 European Union (Public Limited Companies) (Directive 2012/30/eu) Regulations 2012, S.I. No. 486 of 2012 European Communities (Statutory Audits) (Directive 2006/43/ec) (Amendment) Regulations 2013, S.I. No. 67 of 2013 ³⁹ European Communities (Statutory Audits) (Directive 2006/43/ec) (Amendment) (No. 2) Regulations 2013, S.I. No. 174 of 2013 European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2013, S.I. No. 399 of 2013 ⁴⁰ European Communities (Companies) Regulations 2014, S.I. No. 306 of 2014 European Union (Cross-Border Mergers)(Interconnection of Business Registers) Regulations 2014, S.I. No. 309 of 2014 European Union (Branch Disclosures) (Interconnection of Business Registers) Regulations 2014, S.I. No. 310 of 2014 ⁴¹ Transparency (Directive 2004/109/ec) (Amendment) Regulations 2015, S.I. No. 44 of 2015 European Communities (Accounts) (Amendment) Regulations 2015, S.I. No. 224 of 2015 ⁴² 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 European Union (Adequacy of Competent Authorities of Certain Third Countries Regarding Transfer of Relevant Audit Papers) Regulations 2017, S.I. No. 68 of 2017 European Union (Disclosure of NonFinancial and Diversity Information by certain large undertakings and groups) Regulations 2017, S.I. No. 360 of 2017 Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2018, S.I. No. 317 of 2018 European Union (Third-Country Auditors and Third-Country Audit Entities Equivalence, Transitional Period and Fees) Regulations 2018, S.I. No. 367 of 2018 European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) (Amendment) Regulations 2018, S.I. No. 410 of 2018 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019, S.I. No. 597 of 2019 European Union (Shareholders’ Rights) Regulations 2020, S.I. No. 81 of 2020 European Union (Preventive Restructuring) Regulations 2022, S.I. No. 380 of 2022 European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023, S.I. No. 322 of 2023 European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023, S.I. No. 233 of 2023 European Union (Cross-Border Conversions, Mergers and Divisions) (Amendment) Regulations 2023, S.I. No. 469 of 2023	27/1972
³⁴ Rendered obsolete by revocation of S.I. No. 396 of 1993 and S.I. No. 23 of 1996. ³⁵ Rendered obsolete by repeal of Companies Acts 1963 and 1990. ³⁶ Rendered obsolete by revocation of S.I. No. 275 of 1994. ³⁷ Rendered obsolete by repeal of Companies Act 1963. ³⁸ Rendered obsolete in part by repeal of Companies Act 1963 (No. 33 of 1963). ³⁹ Rendered obsolete by revocation of S.I. No. 220 of 2010. ⁴⁰ Rendered obsolete by revocation of S.I. No. 137 of 1987. ⁴¹ Rendered obsolete by revocation of S.I. No. 395 of 1993. ⁴² Rendered obsolete by revocation of S.I. No. 396 of 1993.

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