These notes refer to the Companies Act 2006 (c.46) which received Royal
Assent on 8 November 2006 COMPANIES ACT 2006 EXPLANATORY NOTES These
explanatory notes relate to the Companies Act 2006 (c.46) which received
Royal Assent on 8 November 2006. They have been prepared by the
Department of Trade andIndustry (DTI) in order to assist the reader in
understanding the Act. They do not form part of the Act and have not
been endorsed by Parliament. The notes need to be read in conjunction
with the Act. They are not, and are not meant to be, a comprehensive
description of the Act. So where a section or part of a section does not
seem to require any explanation or comment, none is given. Further,
where provisions in the Act restate what was in the Companies Act 1985
(the 1985 Act) an explanation is not always given, except to the extent
required to explain changes to associated provisions.