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UK Law Reference
All sections of Economic Crime and Corporate Transparency Act 2023
2023 c. 56, s.82

Section 82 — Records relating to dissolved companies etc

Extent: E+W+S+N.I.

This version in force from 2024-03-04

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(1) The Companies Act 2006 is amended as follows.

(2) Section 1084 (records relating to companies that have been dissolved etc) is to extend also to Scotland and is amended as follows—

(a) in subsection (1), after paragraph (c) insert—and a reference in this section to “the relevant date” is to the date on which the company was dissolved, the overseas company ceased to have that connection with the United Kingdom or the institution ceased to be within section 1050.;

(b) after subsection (1) insert— (1A) The registrar need not make any information contained in records relating to the company or institution available for public inspection at any time after the end of the period of 20 years beginning with the relevant date.;

(c) for subsections (2) and (3) substitute— (2) The registrar of companies for England and Wales may, at any time after the period of two years beginning with the relevant date, direct that any records relating to the company or institution that are held by the registrar are to be removed to the Public Record Office. (2AA) The registrar of companies for Northern Ireland may, at any time after the period of two years beginning with the relevant date, direct that any records relating to the company or institution that are held by the registrar are to be removed to the Public Record Office of Northern Ireland. (3) Records in respect of which a direction is given under subsection (2) or (2A) are to be disposed of under the enactments relating to the Public Record Office or, as the case may be, the Public Record Office of Northern Ireland.;

(d) omit subsections (4A) and (5).

(3) Omit section 1087ZA (required particulars available for public inspection for limited period).