Companies Act 2006, section 1

Companies

Part 1 General introductory provisions

(1)In the Companies Acts, unless the context otherwise requires—

“company” means a company formed and registered under this Act, that is—

(a)

a company so formed and registered after the commencement of this Part, or

(b)

a company that immediately before the commencement of this Part—

(i)

was formed and registered under the Companies Act 1985 (c. 6) or the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)), or

(ii)

was an existing company for the purposes of that Act or that Order,

(which is to be treated on commencement as if formed and registered under this Act).

(2)Certain provisions of the Companies Acts apply to—

(a)companies registered, but not formed, under this Act (see Chapter 1 of Part 33), and

(b)bodies incorporated in the United Kingdom but not registered under this Act (see Chapter 2 of that Part).

(3)For provisions applying to companies incorporated outside the United Kingdom, see Part 34 (overseas companies).

Read section 1 in the full Act → Definitions (2) Cases (13)

Definitions used in section 1

the Companies Acts

(1) In this Act “the Companies Acts” means—

(a)the company law provisions of this Act,

(b)Part 2 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27) (community interest companies), and

(c)the provisions of the Companies Act 1985 (c. 6) and the Companies Consolidation (Consequential Provisions) Act 1985 (c. 9) that remain in force.

Defined in s.2(1) · see it in the full Act
company

(4) In this section and that Schedule “company” includes any body corporate.

Defined in s.1159(4) · see it in the full Act

Cases considering section 1 (13)

Credit Suisse International v Stichting Vestia Groep

[2014] EWHC 3103 (Comm) · 3 October 2014Defines

Defines “company” for the Act as a company formed and registered under the Act. The court relied on that definition in rejecting direct application of sections 39 and 40 to a Dutch stichting (see para [255]).

National Iranian Oil Company & Anor v Crescent Gas Corporation Limited

[2025] EWCA Civ 1211 · 30 September 2025Limits

Confirms that section 44 applies to companies incorporated under the Companies Acts and therefore did not directly apply to NIOC, an overseas company. (see para [98])

Joseph Mark Taylor v James Lee Taylor & Anor

[2026] EWHC 106 (Ch) · 29 January 2026

Confirms that the statutory definition of company includes an existing company incorporated under earlier Companies Acts, including a company formed under the Companies Act 1948 (see para [71]).

What each judgment says about section 1 is in the case-law panel in the full Act.

Explanatory note

17.This section restates section 735(1)(a) and (b) of the 1985 Act. It defines “company” and provides signposts to provisions in the Act which relate to companies that are registered but not formed under the Act or former Companies Acts, to unregistered companies and to overseas companies .

All the explanatory notes for the Act