COMPANIES (AMENDMENT) ACT 1982

1.      Interpretation.
2.      Articles prescribing regulations for companies.
3.      Particulars to be delivered with memorandum.
4.      Registered office of company.
5.      Amendment of section 143 of Principal Act.
6.      Qualification to appointment as auditor.
7.      Amendment of section 168 of Principal Act.
8.      Register of directors and secretaries.
9.      Amendment of section 256 of Principal Act.
10.     Preferential payments in a winding up.
11.     Power of registrar, to strike defunct company off register.
12.     Power of registrar to strike off register companies who fail to make returns.
13.     Non-application of section 376 of Principal Act to certain partnerships.
14.     Adoption and application of Table C.
15.     Increase of penalties.
16.     Prosecution of certain offences.
17.     Amendment of section 16 of Principal Act.
18.     Amendment of section 19 of Principal Act.
19.     Amendment of section 58 of Principal Act.
20.     Amendment of section 116 of Principal Act.
21.     Amendment of First Schedule to Principal Act.
22.     Amendment of Fifth Schedule to Principal Act.
23.     Repeal.
24.     Short title, collective citation, construction and commencement.
COMPANIES (AMENDMENT) ACT 1982 - LONG TITLE
AN ACT TO AMEND AND EXTEND THE COMPANIES ACT, 1963, AND TO PROVIDE FOR OTHER CONNECTED MATTERS.
[15th June, 1982]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
COMPANIES (AMENDMENT) ACT 1982 - SECT 1
Interpretation.
1.-In this Act "the Principal Act" means the Companies Act, 1963.
COMPANIES (AMENDMENT) ACT 1982 - SECT 2
Articles prescribing regulations for companies.
2.-The Principal Act is hereby amended by the substitution for
section 11 of the following-
"11.-There may, in the case of a company limited by shares and in
the case of a company limited by guarantee and not having a share
capital, and there shall, in the case of a company limited by
guarantee and having share capital or unlimited, be registered with
the memorandum articles of association signed by the subscribers to
the memorandum and prescribing regulations for the company.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 3
Particulars to be delivered with memorandum.
3.-(1) There shall be delivered to the registrar together with every
memorandum of a company delivered to him pursuant to section 17 of
the Principal Act a statement in the prescribed form containing the
name and the particulars specified in subsection (2) of this section
in relation to-
( a ) the persons who are to be the first directors of the
company,
( b ) the person who is, or the persons who are, to he the
first secretary or joint secretaries of the company, and
( c ) the situation of the company's registered office.
(2) The particulars referred to in subsection (1) of this section
are-
( a ) in relation to a person named as director of the company
concerned all particulars which are, in relation to a director,
required pursuant to section 195 (2) of the Principal Act to be
contained in the register kept under that section,
( b ) in relation to a person named as secretary, or as one of
the joint secretaries, all particulars which are, in relation to the
secretary or to each joint secretary, required pursuant to section
195 (4) of the Principal Act to be contained in the register kept
under that section, and
( c ) in relation to the registered office of the company, the
particulars which are required to be given to the registrar pursuant
to section 113 of the Principal Act.
(3) The statement required to be delivered pursuant to this section
shall be signed by or on behalf of the subscribers and shall be
accompanied by a consent signed by each of the persons named in it
as a director, secretary or joint secretary to act in that
capacity.
(4) Where the memorandum is delivered to the registrar pursuant to
section 17 of the Principal Act by a person as agent for the
subscribers to the memorandum the statement required to be delivered
to the registrar pursuant to this section shall so specify and
shall specify the name and address of the person by whom the
memorandum is delivered.
(5) The persons who are specified in the statement required to be
delivered to the registrar pursuant to this section as the
directors, secretary or joint secretaries of the company to which
the statement refers shall, on the incorporation of the company, be
deemed to have been appointed as the first directors, secretary or
joint secretaries, as the case may be, of the company, and any
indication in any articles delivered to the registrar with the
memorandum specifying a person as a director or secretary of a
company shall be void unless such person is specified as a director
or as secretary in the said statement.
(6) The registrar shall not register any memorandum delivered to him
for registration pursuant to section 17 of the Principal Act or any
articles delivered to him with the memorandum unless a statement
complying with the requirements of this section is delivered to him
with the memorandum.
COMPANIES (AMENDMENT) ACT 1982 - SECT 4
Registered office of company.
4.-(1) The Principal Act is hereby amended by the substitution for
section 113 of the following section-
"113.-(1) A company shall, at all times, have a registered office
in the State to which all communications and notices may be
addressed.
(2) Particulars of the situation of the company's registered office
shall be specified in the statement delivered pursuant to section 3
of the Companies (Amendment) Act, 1982, prior to the incorporation
of the company.
(3) Notice of any change in the situation of the registered office
of a company shall be given within fourteen days after the date of
the change to the registrar who shall record the same. The
inclusion in the annual return of a company of a statement as to
the address of its registered office shall not be taken to satisfy
the obligation imposed by this subsection.
(4) Where the memorandum of a company has been delivered to the
registrar for registration under section 17 of the Principal Act
prior to the commencement of the Companies (Amendment) Act, 1982,
that company shall-
( a ) as from the date on which it begins to carry on business,
or as from the fourteenth day after the date of its incorporation,
whichever is the earlier, have a registered office in the State to
which all communications and notices may be addressed, and
( b ) give notice of the situation of the registered office, and
of any change therein within 14 days after the date of the
incorporation of the company, or of the change as the case may be,
to the registrar who shall record the same.
The inclusion in the annual return of a company of a statement as
to the address of its registered office shall not be taken to
satisfy the obligation imposed by this subsection.
(5) If default is made in complying with this section, the company
and every officer of the company who is in default shall be liable
to a fine not exceeding £500.
(6) Proceedings in relation to an offence under this section may be
brought and prosecuted by the registrar of companies.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 5
Amendment of section 143 of Principal Act.
5.-(1) Section 143 (4) of the Principal Act is hereby amended by
the insertion after paragraph (e) of the following paragraphs-
"( f ) resolutions attaching rights or restrictions to any share;
( g ) resolutions varying any such rights or restrictions;
( h ) resolutions classifying any unclassified share;
( i ) resolutions converting shares of one class into shares of
another class.".
(2) Every company shall, within three months after the commencement
of this section, forward to the registrar of companies a return
containing particulars not previously forwarded to him of any right
or restriction attaching to shares in the share capital of the
company existing upon such commencement and the particulars shall be
recorded by him.
COMPANIES (AMENDMENT) ACT 1982 - SECT 6
Qualification to appointment as auditor.
6.-The Principal Act is hereby amended by the substitution for
section 162 of the following section-
"162.-(1) A person shall not be qualified for appointment as auditor
of a company or as a public auditor unless-
( a ) he is a member of a body of accountants for the time
being recognised for the purposes of this section by the Minister;
or
( b ) he is for the time being authorised by the Minister to be
so appointed either-
(i) as having obtained similar qualifications otherwise than from
such a body, or
(ii) as having obtained adequate knowledge and experience, prior to
the operative date in the case of an appointment as auditor of a
company or prior to the 1st day of September, 1967, in the case
of an appointment as a public auditor, in the course of his
employment by, or under the supervision of, a member of a body of
accountants recognised for the purposes of paragraph (a), or
(iii) as having, prior to the operative date in the case of an
appointment as auditor of a company or prior to the 1st day of
September, 1967, in the case of an appointment as a public auditor
practised in the State as an accountant.
( 2 ) ( a ) Every application pursuant to subsection (1) (b) (ii)
or (1) (b) (iii) for an authorisation to be appointed as an
auditor of a company or as a public auditor shall be made to the
Minister not later than three months after the commencement of
section 6 of the Companies (Amendment) Act, 1982.
( b ) The Minister shall not authorise the appointment of any
person as an auditor of a company or as a public auditor pursuant
to an application made under subsection (1) (b) (ii) or (1) (b)
(iii) after the expiration of six months from the commencement of
section 6 of the Companies (Amendment) Act, 1982.
(3) Notwithstanding the provisions of subsections (1) and (2) of
this section, any person who was appointed by the Minister to be a
public auditor on or before the 1st day of September, 1967, shall
be deemed to be authorised by the Minister to be appointed as a
public auditor by virtue of this section.
(4) If an auditor is convicted of a criminal offence arising out
of or connected with the performance of his duties or his conduct
as an auditor he shall not be qualified for appointment as auditor
of a company or as a public auditor without the permission of the
court.
(5) None of the following persons shall be qualified for appointment
as auditor of a company-
( a ) an officer or servant of the company;
( b ) except where the company is: a private company, a person
who is a partner of or in the employment of an officer or servant
of the company;
( c ) a person who is not qualified by virtue of this subsection
for appointment as auditor of any other body corporate which is
that company's subsidiary or holding company or a subsidiary of that
company's holding company, or would be so disqualified if the body
corporate were a company;
( d ) a person who is not qualified pursuant to subsection (6) of
this section for appointment as a public auditor of an Industrial
and Provident Society which is a subsidiary or holding society of
that company or a subsidiary of that company's holding society;
( e ) a body corporate.
References in this subsection to an officer or servant shall be
construed as not including references to an auditor.
(6) None of the following persons shall be qualified for appointment
as a public auditor of an Industrial and Provident Society-
( a ) an officer or servant of the Industrial and Provident
Society;
( b ) a person who is a partner of or in the employment of an
officer or servant of the Industrial and Provident Society;
( c ) a person who is not qualified by virtue of this subsection
for appointment as a public auditor of any other Industrial and
Provident Society which is the subsidiary society or holding society
of the Industrial and Provident Society or a subsidiary of that
society's holding society;
( d ) a person who is not qualified pursuant to subsection (5) of
this section to be the auditor of a company which is a subsidiary
or holding company of that society or a subsidiary of that
society's holding company;
( e ) a body corporate.
References in this subsection to an officer or servant shall be
construed as not including references to an auditor.
(7) None of the following persons shall be qualified for appointment
as a public auditor of a Friendly Society-
( a ) an officer or servant of the Friendly Society;
( b ) a person who is a partner of or in the employment of an
officer or servant of the Friendly Society;
( c ) a body corporate.
(8) Any person who acts as auditor of a company or as a public
auditor when disqualified under this section shall be liable to a
fine not exceeding £500.
(9) This section shall not apply to the Comptroller and Auditor
General.
(10) In this section 'public auditor' means a public auditor for
the purposes of the Industrial and Provident Societies Acts, 1893 to
1978, and the Friendly Societies Acts, 1896 to 1977.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 7
Amendment of section 168 of Principal Act.
7.-Section 168 of the Principal Act is hereby amended by the
substitution for subsection (3) of the following subsection-
"(3) If any officer or agent of the company or other body
corporate refuses to produce to the inspectors any book or document
which it is his duty under this section so to produce or refuses
to answer any question which is put to him by the inspectors with
respect to the affairs of the company or other body corporate as
the case may be, the officer or agent shall be guilty of an
offence and shall be liable-
( a ) on summary conviction, to a fine not exceeding £500, or to
imprisonment for a term not exceeding six months, or to both such
fine and such imprisonment, or
( b ) on conviction on indictment, to a fine not exceeding £5,000,
or to imprisonment for a term not exceeding three years, or to
both such fine and such imprisonment,
and, if the refusal in respect of which he was convicted is
continued after the conviction, he shall be guilty of a further
offence and shall be liable on conviction on indictment to a
further fine not exceeding £250 for each day on which the refusal
was so continued.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 8
Register of directors and secretaries.
8.-(1) Section 195 of the Principal Act is hereby amended by the
substitution for subsections (6), (7) and (8) of the following
subsections-
"(6) The company shall, within the period of fourteen days from the
happening of-
( a ) any change among its directors or in its secretary, or
( b ) any change in any of the particulars contained in the
register,
send to the registrar of companies a notification in the prescribed
form of the change and of the date on which it occurred.
(7) A notification sent to the registrar of companies pursuant to
subsection (6) of this section of the appointment of a person as a
director, secretary or joint secretary of a company shall be
accompanied by a consent signed by that person to act as director,
secretary, pr joint secretary, as the case may be.
(8) Where the memorandum of a company has been delivered to the
registrar for registration pursuant to section 17 prior to the
commencement of section 8 of the Companies (Amendment) Act, 1982,
the company shall send to the registrar of companies a return
containing the particulars of the first directors and secretary of
such company specified in the register required to be kept pursuant
to section 195, and a notification in the prescribed form of any
change among its directors or in its secretary or in any of the
particulars contained in the register specifying the date of the
change and the said returns shall be sent to the registrar within
fourteen days of the appointment of the first directors or secretary
or change, as the case may be.".
(2) Subsection (10) of section 195 of the Principal Act is hereby
amended by the substitution of-
( a ) for "or (6)" of "(6), (7) or (8)", and
( b ) for "£100" of "£500".
COMPANIES (AMENDMENT) ACT 1982 - SECT 9
Amendment of section 256 of Principal Act.
9.-Section 256 of the Principal Act is hereby amended by the
substitution for subsection (2) of the following-
"(2) A declaration made as aforesaid shall have no effect for the
purposes of this Act unless-
( a ) it is made within the 28 days immediately preceding the
date of he passing of the resolution for winding up the company
and delivered to the registrar of companies not later than the date
of the delivery to the registrar, in accordance with the provisions
of section 143, of a copy of the resolution for winding up the
company; and
( b ) it embodies a statement of the company's assets and
liabilities as at a date not more than three months before the
making of the declaration.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 10
Preferential payments in a winding up.
10.-Section 285 of the Principal Act is hereby amended by-
( a ) the insertion in subsection (2) after paragraph (g) of the
following paragraphs-
"( h ) all sums due to any employee pursuant to any scheme or
arrangement for the provision of payments to the employee while he
is absent from employment due to ill health;
( i ) any payments due by the company pursuant to any scheme or
arrangement for the provision of superannuation benefits to or in
respect of employees of the company whether such payments are due
in respect of the company's contribution to that scheme or under
that arrangement or in respect of such contributions payable by the
employees to the company under any such scheme or arrangement which
have been deducted from the wages or salaries of employees.";
( b ) the substitution in subsection (3) for "£300" of "£2,500";
( c ) the insertion in subsection (6) after paragraph (b) of the
following paragraph-
"or
( c ) to any such clerk, servant, workman or labourer while he is
absent from employment due to ill health or pursuant to any scheme
or arrangement for the provision of superannuation benefit to or in
respect of him;"; and
( d ) the substitution in subsection (11) for ",absence from work
through sickness or other" of "or absence from work through";
( e ) the insertion after subsection (12) of the following
subsection-
"(13) The Minister may by order made under this subsection vary the
sum of money specified in subsection (3) of this section.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 11
Power of registrar, to strike defunct company off register.
11.-Section 311 of the Principal Act is hereby amended by the
substitution for subsections (1), (2), (3) and (4) of the following-
"(1) Where the registrar of companies has reasonable cause to
believe that a company is not carrying on business, he may send to
the company by post a registered letter inquiring whether the
company is carrying on business and stating that, if an answer is
not received within one month from the date of that letter, a
notice will be published in Iris Oífigi il with a view to striking
the name of the company off the register.
(2) If the registrar either receives an answer to the effect that
the company is not carrying on business or does not within one
month after sending the letter receive any answer, he may publish
in Iris Oífigi il and send to the company by registered post a
notice that at the expiration of one month from the date of that
notice, the name of the company mentioned therein will, unless cause
is shown to the contrary, be struck off the register, and the
company mentioned be dissolved.
(3) If in any case where a company is being wound up the
registrar has reasonable cause to believe either that no liquidator
is acting, or that the affairs of the company are fully wound up,
and the returns required to be made by the liquidator have not
been made for a period of 6 consecutive months, the registrar shall
publish in Iris Oífigi il and send to the company or the
liquidator, if any, a like notice as is provided in subsection
(2).".
COMPANIES (AMENDMENT) ACT 1982 - SECT 12
Power of registrar to strike off register companies who fail to
make returns.
12.-(1) Without prejudice to the generality of section 311 of the
Principal Act where a company does not, for three consecutive years,
make the annual returns required by sections 125 or 126 of The
Principal Act, the registrar of companies may send to the company
by post a registered letter inquiring whether the company is
carrying on business and stating that, if an answer is not received
within one month from the date of that letter, a notice will be
published in Iris Oífigi il with a view to striking the name of
the company off the register.
(2) If the registrar either receives an answer to the effect that
the company is not carrying on business or does not within one
month after sending the letter receive any answer or all annual
returns which are outstanding, he may publish in Iris Oífigi il and
send to the company by registered post a notice that at the
expiration of one month from the date of that notice, the name of
the company mentioned therein will, unless cause is shown to the
contrary or all outstanding annual returns are made, be struck off
the register, and the company will be dissolved.
(3) Subject to subsections (4) and (5) of this section, at the
expiration of the time mentioned in the notice, the registrar may,
unless cause to the contrary is previously shown by the company,
strike its name off the register, and shall publish notice thereof
in Iris Oífigi il and on the publication in Iris Oífigi il of
this notice, the company shall be dissolved.
(4) The liability, if any, of every director, officer and member of
the company shall continue and may be enforced as if the company
had not been dissolved.
(5) Nothing in subsection (3) or (4) of this section shall affect
the power of the court to wind up a company the name of which
has been struck off the register.
(6) If a company or any member or creditor thereof feels aggrieved
by the company having been struck off the register, the court, on
an application made (on notice to the registrar) by the company or
member or creditor before the expiration of 20 years from the
publication in Iris Oífigi il of the notice aforesaid, may, if
satisfied that the company was at the time of he striking off
carrying on business or otherwise that it is just that the company
be restored to the register, order that the name of the company be
restored to the register, and upon an office copy of the order
being delivered to the registrar for registration, the company shall
be deemed to have continued in existence as if its name had not
been struck off; and the court may by the order give such
directions and make such provisions as seem just for placing the
company and all other persons in the same position as nearly as
may be as if the name of the company had not been struck off.
(7) A letter or notice to be sent under this section to a company
may be addressed to the company at its registered office, or, if
no office has been registered, to the care of some officer of the
company, or, if there is no officer of the company whose name and
address are known to the registrar of companies, may be sent to
each of the persons who subscribed the memorandum, addressed to him
at the address mentioned in the memorandum.
COMPANIES (AMENDMENT) ACT 1982 - SECT 13
Non-application of section 376 of Principal Act to certain
partnerships.
13.-(1) The provisions of section 376 of the Principal Act shall
not apply to the formation of a partnership-
( a ) for the purpose of carrying on practice as accountants in a
case where each partner is a person who is qualified under Section
162(1) (a) or (b) of The Principal Act, as amended by this Act,
or
( b ) for the purpose of carrying on practice as solicitors in a
case where each partner is a solicitor.
(2) The Minister may by an order made under this section declare
that the provisions of section 376 of the Principal Act shall not
apply to the formation of a partnership of a description, and which
is formed for a purpose, specified in the order.
(3) Every order made under subsection (2) of this section shall be
laid before each House of the Oireachtas as soon as may be after
it is made and, if a resolution annulling the order is passed by
either House within the next 21 days on which that House has sat
after the order is laid before it, the order shall he annulled
accordingly, but without prejudice to the validity of anything
previously done thereunder.
(4) The Minister may revoke or amend an order made under this
section, including this subsection.
(5) The provisions of section 4 (2) of the Limited Partnerships
Act, 1907 shall not apply to a partnership specified in subsection
(1) of this section nor to a partnership specified in an order
made pursuant to subsection (2) of this section.
COMPANIES (AMENDMENT) ACT 1982 - SECT 14
Adoption and application of Table C.
14.-The Principal Act is hereby amended by the insertion after
section 13 of the following section-
"13A. (1) In the case of a company limited by guarantee and not
having a share capital articles of association may adopt all or any
of the regulations contained in Table C or all or any of the
regulations contained in the version in the Irish language of Table
C set out in the First Schedule to The Principal Act.
(2) In the case of a company limited by guarantee and not having
a share capital and registered after the commencement of the
Companies (Amendment) Act, 1982, if articles are not registered or,
if articles are registered, in so far as the articles do not
exclude or modify the regulations contained in Table C, those
regulations shall, so far as applicable, be the regulations of the
company in the same manner and to the same extent as if they were
contained in duly registered articles.
(3) If the memorandum of the company is in the Irish language, the
references in subsection (2) to Table C shall he construed as
references to the regulations contained in the version in the Irish
language of Table C set out in the First Schedule to The Principal
Act.".
COMPANIES (AMENDMENT) ACT 1982 - SECT 15
Increase of penalties.
15.-A person convicted of an offence for which a penalty is
provided in any section of The Principal Act specified in column
(2) of the First Schedule at any reference number shall, in lieu
of the penalty provided in any such section and specified in column
(3) of that Schedule, be liable to the penalty specified in column
(4) of that Schedule at that reference number, and that section
shall be construed and have effect accordingly.
COMPANIES (AMENDMENT) ACT 1982 - SECT 16
Prosecution of certain offences.
16.-Proceedings in relation to offences under sections 227, 234, 249,
252, 262, 263, 272, 273, 278, 280, 319, 320 and 321 of The
Principal Act may be brought and prosecuted by the registrar of
companies.
COMPANIES (AMENDMENT) ACT 1982 - SECT 17
Amendment of section 16 of Principal Act.
17.-Section 16 of the Principal Act is hereby amended by the
deletion in paragraph (b) of "and articles".
COMPANIES (AMENDMENT) ACT 1982 - SECT 18
Amendment of section 19 of Principal Act.
18.-Section 19 (2) of the Principal Act is hereby amended by the
substitution for "a person named in the articles as a director or
secretary of the company" of "person named as director or secretary
of the company in the statement delivered pursuant to section 3 of
he Companies (Amendment) Act, 1982".
COMPANIES (AMENDMENT) ACT 1982 - SECT 19
Amendment of section 58 of Principal Act.
19.-Section 58 of the Principal Act is hereby amended by the
deletion in subsection (1) (a) of "and occupations".
COMPANIES (AMENDMENT) ACT 1982 - SECT 20
Amendment of section 116 of Principal Act.
20.-Section 116 of the Principal Act is hereby amended by the
deletion in subsection (1) (a) of "and occupations".
COMPANIES (AMENDMENT) ACT 1982 - SECT 21
Amendment of First Schedule to Principal Act.
21.-The First Schedule to the Principal Act is hereby amended by-
( a ) the insertion in Regulation 113 in Part I of Table A
before "The secretary" of "Subject to section 3 of the Companies
(Amendment) Act, 1982,",
( b ) the insertion in Rialachán 113 in Cuid I of Tábla A after
"a cheapadh" of ", faoi réir alt 3 d'Acht na gCuideachtaí (Leas ),
1982,", and
( c ) the insertion in Article 59 of Table C before "The
secretary" of "Subject to section 3 of the Companies (Amendment)
Act, 1982,".
COMPANIES (AMENDMENT) ACT 1982 - SECT 22
Amendment of Fifth Schedule to Principal Act.
22.-The Fifth Schedule to the Principal Act is hereby amended-
( a ) by the deletion in paragraph 5 (a) of Part I of that
Schedule of "and occupations"; and
( b ) by the deletion in the second column in paragraph 5 of
Part II of that Schedule of "and occupations".
COMPANIES (AMENDMENT) ACT 1982 - SECT 23
Repeal.
23.-Sections 29 of the Industrial Research and Standards Act, 1961,
are hereby repealed.
COMPANIES (AMENDMENT) ACT 1982 - SECT 24
Short title, collective citation, construction and commencement.
24.-(1) This Act may be cited as the Companies (Amendment) Act,
1982.
(2) This Act and the Companies Acts, 1963 to 1977, shall be
construed together as one Act and may be cited together as the
Companies Acts, 1963 to 1982.
(3) This Act shall come into operation on such day or days as may
be fixed therefor by order or orders of the Minister, either
generally or with reference to a particular purpose or provision,
and different days may be so fixed for different purposes and
different provisions of this Act.
Section 15.
FIRST SCHEDULE
INCREASE OF PENALTIES
Reference NumberSections of Principal ActPenaltyIncreased
Penalty(1)(2)(3)(4)1.293 (1).A fine not exceeding £1,000.A fine not
exceeding £5,000.2.35 (5) (a); 50 (1) (a); 54 (5) (a); 60 (15)
(a); 90; 183 (1); 184 (5); 293 (1); 294; 295; 296 (1); 297 (3);
365 (a); 380 (a).A fine not exceeding £500.A fine not exceeding
£2,500.3.23 (2); 24 (8); 35 (4); 35 (5) (b); 44 (8); 46 (2); 47
(4); 50 (1) (b); 54 (4); 54 (5) (b); 56 (3); 57 3; 58 (3); 59
(5); 60 (5); 60 (15) (b); 63 (5); 77; 90; 100 (3); 101 (2); 102
(2); 107 (3); 110 (2); 112 (3); 115 (6); 116 (9); 125 (2); 126
{4}; 127 (2); 128 (3); 130 (10); 131 (6); 136 5; 145 (4); 147
(6); 148 (3); 149 (7); 150 (3); 150 (4); 154 (5); 156 (3); 157
(2); 158 (7); 180 (5); 183 (1); 184 (5); 190 (9); 193 (4); 194
(5) (b); 194 (6); 197 (3); 202 (4); 224 (5); 256 (6) 263 (3);
266 (6), 293 (1); 294; 295; 296 (1); 297 (3) 300; 301 305 (2);
306 (2); 314; 315 (1); 319 (7); 320 (5); 321 (2); 358; 365 (b);
377 (7); 380 (b); 381; 385.A fine not exceeding £100.A fine not
exceeding £500.4.10 (10); 12 (3); 69 (2); 70 (3); 78 (5); 84 (2);
91 (5); 114 (3); 114 (4) 117 (4); 119 (3); 136 (3); 143 (5); 153
(3); 159 (3);159 (5); 160 (5); 165 (2); 179 (4); 190 (9); 202
(6); 227 (2); 249 (3); 261 (2); 262 (2); 263 (7); 272 (3); 273
(5); 273 (6); 273 (7); 278 (2); 303 (2); 378 (2); 386.A fine not
exceeding £50.A fine not exceeding £250.5.30 (2); 92 (4); 114 (2);
146 (3); 188 (2); 196 (4); 203 (3); 205 (5); 221 (2); 234 (5);
252 (2); 256 (5); 280 (4); 398 (3).A fine not exceeding £25.A fine
not exceeding £125.6.86 (2); 131 (6); 201 (6); 317 (2).A fine not
exceeding £20.A fine not exceeding £100.7.29 (2); 263 (6); 310 (2).A
fine not exceeding £5.A fine not exceeding £25.8.143 (6).A fine not
exceeding £1.A fine not exceeding £5.
Irish Company Order Irish Company Namecheck
Ireland Key Points
  • Only 2 to 3 days to incorporate.
  • Directors can be of any EU nationality.
  • Only 1 shareholder required.
  • 100% overseas shareholders allowed.
  • Equal treatment for domestic and foreign shareholders.
  • No obligation requiring Irish participation in the management of your company.
  • Share Capital requirement is only €100.
  • Exemption for 3 years from Corporation Tax if your taxable profits are less than €320,000.
  • Low Corporation Tax of 12.5%.
  • We are members of the Irish Companies Registration Office electronic filing scheme.
  • We provide you with full expert assistance throughout every step of the company formation process.