COMPANIES ACT 1963 - SECT 46 Expert's consent to issue of prospectus containing statement by him.

46.—(1) A prospectus inviting persons to subscribe for shares in or debentures of a company and including a statement purporting to be made by an expert shall not be issued unless—

( a ) he has given and has not, before delivery of a copy of the Prospectus for registration, withdrawn his written consent to the issue thereof with the statement included in the form and context in which it is included;

( b ) a statement that he has given and has not withdrawn his consent as aforesaid appears in the, prospectus.

(2) If any prospectus is issued in contravention of this section the company and every person who is knowingly a party to the issue thereof shall be liable to a fine not exceeding £100.

(3) In this section "expert" includes engineer, valuer, accountant and any other person whose profession gives authority to a statement made by him.

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.