Companies Act 2006
The main UK statute governing companies, including directors’ duties, accounts, distributions and many aspects of company administration.
Related terms
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Companies House
The UK registrar of companies, responsible for incorporating companies and maintaining the public company register.
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Legal entity
A person or organisation recognised by law as having its own rights and obligations, such as a limited company.
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Director
A person legally responsible for managing a company. Directors have statutory and fiduciary duties that can become especially important when a company is in financial distress.
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