COMPANIES ACT 1990
COMPANIES ACT 1990 - LONG TITLE
AN ACT TO AMEND THE LAW RELATING TO COMPANIES AND TO PROVIDE FOR
[22nd December, 1990]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
COMPANIES ACT 1990 - PART I
COMPANIES ACT 1990 - SECT 1
Short title, collective citation and construction.
1.—(1) This Act may be cited as the Companies Act, 1990.
(2) This Act and the Companies Acts, 1963 to 1986, may be cited
together as the Companies Acts, 1963 to 1990.
(3) The Companies Acts, 1963 to 1986, and this Act shall be
construed together as one Act.
COMPANIES ACT 1990 - SECT 2
2.—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.
COMPANIES ACT 1990 - SECT 3
3.—(1) In this Act, unless the context otherwise requires—
"books and documents" and "books or documents" include accounts,
deeds, writings and records made in any other manner;
"child" includes a step-child and an adopted child and "son",
"daughter" and "parent" shall be construed accordingly;
"the Companies Acts" means the Companies Act, 1963, and every
enactment (including this Act) which is to be construed as one with
"connected person" has the meaning assigned to it by section 26;
"contravention" includes failure to comply;
"daily default fine" has the meaning assigned to it by section 240
"the Minister" means the Minister for Industry and Commerce;
"prescribe" means prescribe by regulations;
"the Principal Act" means the Companies Act, 1963;
"recognised stock exchange" has the meaning assigned to it by
"related company" has the meaning assigned to it by section 140;
"shadow director" has the meaning assigned to it by section 27.
( 2 ) ( a ) A recognised stock exchange for the purposes of any
provision of the Companies Acts is an exchange prescribed by the
Minister for the purposes of that section.
( b ) The definition of "recognised stock exchange" in paragraph (
a ) is in substitution for the definition in section 2 (1) of the
(3) The Minister may make regulations in relation to any matter
referred to in this Act as prescribed or to be prescribed.
(4) In this Act—
( a ) a reference to a Part or section is to a Part or section
of this Act unless it is indicated that a reference to some other
enactment is intended;
( b ) a reference to a subsection, paragraph or subparagraph is to
the subsection, paragraph or subparagraph of the provision in which
the reference occurs, unless it is indicated that reference to some
other provision is intended; and
( c ) a reference to any other enactment shall, unless the context
otherwise requires, be construed as a reference to that enactment as
amended by or under any other enactment, including this Act.
COMPANIES ACT 1990 - SECT 4
Periods of time.
4.—(1) Where the time limited by any provision of this Act for the
doing of anything expires on a Saturday, Sunday or public holiday,
the time so limited shall extend to and the thing may be done on
the first following day that is not a Saturday, Sunday or public
(2) Where in this Act anything is required or allowed to be done
within a number of days not exceeding six a day that is a
Saturday, Sunday or public holiday shall not be reckoned in
computing that number.
COMPANIES ACT 1990 - SECT 5
5.—The Minister may by order revoke or amend an order made by him
under any provision of this Act, other than section 2.
COMPANIES ACT 1990 - SECT 6
6.—(1) The following provisions of The Principal Act are hereby
repealed - sections 147, 162 (inserted by section 6 of the
Companies (Amendment) Act, 1982), 163, 165 to 173, 184, 294, 296,
380 and 385, and the Seventh and Tenth Schedules.
(2) The following provisions are also hereby repealed—
( a ) Regulation 8 of the European Communities (Companies)
( b ) section 6 of the Companies (Amendment) Act, 1977, and
( c ) section 21 of the Companies (Amendment) Act, 1986.