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Number 10 of 1982


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COMPANIES (AMENDMENT) ACT, 1982


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Articles prescribing regulations for companies.

3.

Particulars to be delivered with memorandum.

4.

Registered office of company.

5.

Amendment of section 143 of Principal Act.

6.

Qualification for appointment as auditor.

7.

Amendment of section 168 of Principal Act.

8.

Register of directors and secretaries.

9.

Amendment of section 256 of Principal Act.

10.

Preferential payments in a winding up.

11.

Power of registrar to strike defunct company off register.

12.

Power of registrar to strike off register companies who fail to make returns.

13.

Non-application of section 376 of Principal Act to certain partnerships.

14.

Adoption and application of Table C.

15.

Increase of penalties.

16.

Prosecution of certain offences.

17.

Amendment of section 16 of Principal Act.

18.

Amendment of section 19 of Principal Act.

19.

Amendment of section 58 of Principal Act.

20.

Amendment of section 116 of Principal Act.

21.

Amendment of First Schedule to Principal Act.

22.

Amendment of Fifth Schedule to Principal Act.

23.

Repeal.

24.

Short title, collective citation, construction and commencement.

FIRST SCHEDULE

Increase of Penalties


Acts Referred to

Companies Act, 1963

1963, No. 33

Industrial Research and Standards Act, 1961

1961, No. 20

Limited Partnership Act, 1907

1907, c. 24

Friendly Societies Acts, 1896 to 1977

Industrial and Provident Societies Acts, 1893 to 1978

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Number 10 of 1982


COMPANIES (AMENDMENT) ACT, 1982


AN ACT TO AMEND AND EXTEND THE COMPANIES ACT, 1963, AND TO PROVIDE FOR OTHER CONNECTED MATTERS. [15th June, 1982] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: [GA]

Interpretation.

1.—In this Act “the Principal Act” means the Companies Act, 1963.

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Articles prescribing regulations for companies.

2.—The Principal Act is hereby amended by the substitution for section 11 of the following—

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“11.—There may, in the case of a company limited by shares and in the case of a company limited by guarantee and not having a share capital, and there shall, in the case of a company limited by guarantee and having share capital or unlimited, be registered with the memorandum articles of association signed by the subscribers to the memorandum and prescribing regulations for the company.”.

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Particulars to be delivered with memorandum.

3.—(1) There shall be delivered to the registrar together with every memorandum of a company delivered to him pursuant to section 17 of the Principal Act a statement in the prescribed form containing the name and the particulars specified in subsection (2) of this section in relation to—

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(a) the persons who are to be the first directors of the company,

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(b) the person who is, or the persons who are, to be the first secretary or joint secretaries of the company, and

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(c) the situation of the company's registered office.

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(2) The particulars referred to in subsection (1) of this section are—

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(a) in relation to a person named as director of the company concerned all particulars which are, in relation to a director, required pursuant to section 195 (2) of the Principal Act to be contained in the register kept under that section,

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(b) in relation to a person named as secretary, or as one of the joint secretaries, all particulars which are, in relation to the secretary or to each joint secretary, required pursuant to section 195 (4) of the Principal Act to be contained in the register kept under that section, and

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(c) in relation to the registered office of the company, the particulars which are required to be given to the registrar pursuant to section 113 of the Principal Act.

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(3) The statement required to be delivered pursuant to this section shall be signed by or on behalf of the subscribers and shall be accompanied by a consent signed by each of the persons named in it as a director, secretary or joint secretary to act in that capacity.

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(4) Where the memorandum is delivered to the registrar pursuant to section 17 of the Principal Act by a person as agent for the subscribers to the memorandum the statement required to be delivered to the registrar pursuant to this section shall so specify and shall specify the name and address of the person by whom the memorandum is delivered.

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(5) The persons who are specified in the statement required to be delivered to the registrar pursuant to this section as the directors, secretary or joint secretaries of the company to which the statement refers shall, on the incorporation of the company, be deemed to have been appointed as the first directors, secretary or joint secretaries, as the case may be, of the company, and any indication in any articles delivered to the registrar with the memorandum specifying a person as a director or secretary of a company shall be void unless such person is specified as a director or as secretary in the said statement.

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(6) The registrar shall not register any memorandum delivered to him for registration pursuant to section 17 of the Principal Act or any articles delivered to him with the memorandum unless a statement complying with the requirements of this section is delivered to him with the memorandum.

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Registered office of company.

4.—(1) The Principal Act is hereby amended by the substitution for section 113 of the following section—

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“113.—(1) A company shall, at all times, have a registered office in the State to which all communications and notices may be addressed.

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(2) Particulars of the situation of the company's registered office shall be specified in the statement delivered pursuant to section 3 of the Companies (Amendment) Act, 1982, prior to the incorporation of the company.

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(3) Notice of any change in the situation of the registered office of a company shall be given within fourteen days after the date of the change to the registrar who shall record the same.

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The inclusion in the annual return of a company of a statement as to the address of its registered office shall not be taken to satisfy the obligation imposed by this subsection.

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(4) Where the memorandum of a company has been delivered to the registrar for registration under section 17 of the Principal Act prior to the commencement of the Companies (Amendment) Act, 1982, that company shall—

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(a) as from the date on which it begins to carry on business, or as from the fourteenth day after the date of its incorporation, whichever is the earlier, have a registered office in the State to which all communications and notices may be addressed, and

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(b) give notice of the situation of the registered office, and of any change therein within 14 days after the date of the incorporation of the company, or of the change as the case may be, to the registrar who shall record the same.

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The inclusion in the annual return of a company of a statement as to the address of its registered office shall not be taken to satisfy the obligation imposed by this subsection.

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(5) If default is made in complying with this section, the company and every officer of the company who is in default shall be liable to a fine not exceeding £500.

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(6) Proceedings in relation to an offence under this section may be brought and prosecuted by the registrar of companies.”.

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Amendment of section 143 of Principal Act.

5.—(1) Section 143 (4) of the Principal Act is hereby amended by the insertion after paragraph (e) of the following paragraphs—

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“(f) resolutions attaching rights or restrictions to any share;

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(g) resolutions varying any such rights or restrictions;

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(h) resolutions classifying any unclassified share;

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(i) resolutions converting shares of one class into shares of another class.”.

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(2) Every company shall, within three months after the commencement of this section, forward to the registrar of companies a return containing particulars not previously forwarded to him of any right or restriction attaching to shares in the share capital of the company existing upon such commencement and the particulars shall be recorded by him.

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Qualification for appointments as auditor.

6.—The Principal Act is hereby amended by the substitution for section 162 of the following section—

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“162.—(1) A person shall not be qualified for appointment as auditor of a company or as a public auditor unless—

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(a) he is a member of a body of accountants for the time being recognised for the purposes of this section by the Minister; or

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(b) he is for the time being authorised by the Minister to be so appointed either—

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(i) as having obtained similar qualifications otherwise than from such a body, or

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(ii) as having obtained adequate knowledge and experience, prior to the operative date in the case of an appointment as auditor of a company or prior to the 1st day of September, 1967, in the case of an appointment as a public auditor, in the course of his employment by, or under the supervision of, a member of a body of accountants recognised for the purposes of paragraph (a), or

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(iii) as having, prior to the operative date in the case of an appointment as auditor of a company or prior to the 1st day of September, 1967, in the case of an appointment as a public auditor practised in the State as an accountant.

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(2) (a) Every application pursuant to subsection (1) (b) (ii) or (1) (b) (iii) for an authorisation to be appointed as an auditor of a company or as a public auditor shall be made to the Minister not later than three months after the commencement of section 6 of the Companies (Amendment) Act, 1982.

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(b) The Minister shall not authorise the appointment of any person as an auditor of a company or as a public auditor pursuant to an application made under subsection (1) (b) (ii) or (1) (b) (iii) after the expiration of six months from the commencement of section 6 of the Companies (Amendment) Act, 1982.

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(3) Notwithstanding the provisions of subsections (1) and (2) of this section, any person who was appointed by the Minister to be a public auditor on or before the 1st day of September, 1967, shall be deemed to be authorised by the Minister to be appointed as a public auditor by virtue of this section.

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(4) If an auditor is convicted of a criminal offence arising out of or connected with the performance of his duties or his conduct as an auditor, he shall not be qualified for appointment as auditor of a company or as a public auditor without the permission of the court.

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(5) None of the following persons shall be qualified for appointment as auditor of a company—

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(a) an officer or servant of the company;

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(b) except where the company is a private company, a person who is a partner of or in the employment of an officer or servant of the company;

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(c) a person who is not qualified by virtue of this subsection for appointment as auditor of any other body corporate which is that company's subsidiary or holding company or a subsidiary of that company's holding company, or would be so disqualified if the body corporate were a company;

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(d) a person who is not qualified pursuant to subsection (6) of this section for appointment as a public auditor of an Industrial and Provident Society which is a subsidiary or holding society of that company or a subsidiary of that company's holding society;

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(e) a body corporate.

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References in this subsection to an officer or servant shall be construed as not including references to an auditor.

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(6) None of the following persons shall be qualified for appointment as a public auditor of an Industrial and Provident Society—

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(a) an officer or servant of the Industrial and Provident Society;

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(b) a person who is a partner of or in the employment of an officer or servant of the Industrial and Provident Society;

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(c) a person who is not qualified by virtue of this subsection for appointment as a public auditor of any other Industrial and Provident Society which is the subsidiary society or holding society of the Industrial and Provident Society or a subsidiary of that society's holding society;

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(d) a person who is not qualified pursuant to subsection (5) of this section to be the auditor of a company which is a subsidiary or holding company of that society or a subsidiary of that society's holding company;

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(e) a body corporate.

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References in this subsection to an officer or servant shall be construed as not including references to an auditor.

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(7) None of the following persons shall be qualified for appointment as a public auditor of a Friendly Society—

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(a) an officer or servant of the Friendly Society;

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(b) a person who is a partner of or in the employment of an officer or servant of the Friendly Society;

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(c) a body corporate.

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(8) Any person who acts as auditor of a company or as a public auditor when disqualified under this section shall be liable to a fine not exceeding £500.

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(9) This section shall not apply to the Comptroller and Auditor General.

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(10) In this section ‘public auditor’ means a public auditor for the purposes of the Industrial and Provident Societies Acts, 1893 to 1978, and the Friendly Societies Acts, 1896 to 1977.”.

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Amendment of section 168 of Principal Act.

7.—Section 168 of the Principal Act is hereby amended by the substitution for subsection (3) of the following subsection—

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“(3) If any officer or agent of the company or other body corporate refuses to produce to the inspectors any book or document which it is his duty under this section so to produce or refuses to answer any question which is put to him by the inspectors with respect to the affairs of the company or other body corporate as the case may be, the officer or agent shall be guilty of an offence and shall be liable—

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(a) on summary conviction, to a fine not exceeding £500, or to imprisonment for a term not exceeding six months, or to both such fine and such imprisonment, or

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(b) on conviction on indictment, to a fine not exceeding £5,000, or to imprisonment for a term not exceeding three years, or to both such fine and such imprisonment,

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and, if the refusal in respect of which he was convicted is continued after the conviction, he shall be guilty of a further offence and shall be liable on conviction on indictment to a further fine not exceeding £250 for each day on which the refusal was so continued.”.

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Register of directors and secretaries.

8.—(1) Section 195 of the Principal Act is hereby amended by the substitution for subsections (6), (7) and (8) of the following subsections—

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“(6) The company shall, within the period of fourteen days from the happening of—

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(a) any change among its directors or in its secretary, or

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(b) any change in any of the particulars contained in the register,

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send to the registrar of companies a notification in the prescribed form of the change and of the date on which it occurred.

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(7) A notification sent to the registrar of companies pursuant to subsection (6) of this section of the appointment of a person as a director, secretary or joint secretary of a company shall be accompanied by a consent signed by that person to act as director, secretary, or joint secretary, as the case may be.

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(8) Where the memorandum of a company has been delivered to the registrar for registration pursuant to section 17 prior to the commencement of section 8 of the Companies (Amendment) Act, 1982, the company shall send to the registrar of companies a return containing the particulars of the first directors and secretary of such company specified in the register required to be kept pursuant to section 195, and a notification in the prescribed form of any change among its directors or in its secretary or in any of the particulars contained in the register specifying the date of the change and the said returns shall be sent to the registrar within fourteen days of the appointment of the first directors or secretary or change, as the case may be.”.

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(2) Subsection (10) of section 195 of the Principal Act is hereby amended by the substitution of—

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(a) for “or (6)” of “(6), (7) or (8)”, and

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(b) for “£100” of “£500”.

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Amendment of section 256 of Principal Act.

9.—Section 256 of the Principal Act is hereby amended by the substitution for subsection (2) of the following—

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“(2) A declaration made as aforesaid shall have no effect for the purposes of this Act unless—

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(a) it is made within the 28 days immediately preceding the date of the passing of the resolution for winding up the company and delivered to the registrar of companies not later than the date of the delivery to the registrar, in accordance with the provisions of section 143, of a copy of the resolution for winding up the company; and

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(b) it embodies a statement of the company's assets and liabilities as at a date not more than three months before the making of the declaration.”.

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Preferential payments in a winding up.

10.—Section 285 of the Principal Act is hereby amended by—

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(a) the insertion in subsection (2) after paragraph (g) of the following paragraphs—

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“(h) all sums due to any employee pursuant to any scheme or arrangement for the provision of payments to the employee while he is absent from employment due to ill health;

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(i) any payments due by the company pursuant to any scheme or arrangement for the provision of superannuation benefits to or in respect of employees of the company whether such payments are due in respect of the company's contribution to that scheme or under that arrangement or in respect of such contributions payable by the employees to the company under any such scheme or arrangement which have been deducted from the wages or salaries of employees.”;

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(b) the substitution in subsection (3) for “£300” of “£2,500”;

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(c) the insertion in subsection (6) after paragraph (b) of the following paragraph—

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“or

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(c) to any such clerk, servant, workman or labourer while he is absent from employment due to ill health or pursuant to any scheme or arrangement for the provision of superannuation benefit to or in respect of him;”; and

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(d) the substitution in subsection (11) for “, absence from work through sickness or other” of “or absence from work through”;

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(e) the insertion after subsection (12) of the following subsection—

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“(13) The Minister may by order made under this subsection vary the sum of money specified in subsection (3) of this section.”.

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Power of registrar to strike defunct company off register.

11.—Section 311 of the Principal Act is hereby amended by the substitution for subsections (1), (2), (3) and (4) of the following—

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“(1) Where the registrar of companies has reasonable cause to believe that a company is not carrying on business, he may send to the company by post a registered letter inquiring whether the company is carrying on business and stating that, if an answer is not received within one month from the date of that letter, a notice will be published in Iris Oifigiúil with a view to striking the name of the company off the register.

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(2) If the registrar either receives an answer to the effect that the company is not carrying on business or does not within one month after sending the letter receive any answer, he may publish in Iris Oifigiúil and send to the company by registered post a notice that at the expiration of one month from the date of that notice, the name of the company mentioned therein will, unless cause is shown to the contrary, be struck off the register, and the company will be dissolved.

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(3) If in any case where a company is being wound up the registrar has reasonable cause to believe either that no liquidator is acting, or that the affairs of the company are fully wound up, and the returns required to be made by the liquidator have not been made for a period of 6 consecutive months, the registrar shall publish in Iris Oifigiúil and send to the company or the liquidator, if any, a like notice as is provided in subsection (2).”.

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Power of registrar to strike off register companies who fail to make returns.

12.—(1) Without prejudice to the generality of section 311 of the Principal Act where a company does not, for three consecutive years, make the annual returns required by sections 125 or 126 of the Principal Act, the registrar of companies may send to the company by post a registered letter inquiring whether the company is carrying on business and stating that, if an answer is not received within one month from the date of that letter, a notice will be published in Iris Oifigiúil with a view to striking the name of the company off the register.

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(2) If the registrar either receives an answer to the effect that the company is not carrying on business or does not within one month after sending the letter receive any answer or all annual returns which are outstanding, he may publish in Iris Oifigiúil and send to the company by registered post a notice that at the expiration of one month from the date of that notice, the name of the company mentioned therein will, unless cause is shown to the contrary or all outstanding annual returns are made, be struck off the register, and the company will be dissolved.

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(3) Subject to subsections (4) and (5) of this section, at the expiration of the time mentioned in the notice, the registrar may, unless cause to the contrary is previously shown by the company, strike its name off the register, and shall publish notice thereof in Iris Oifigiúil and on the publication in Iris Oifigiúil of this notice, the company shall be dissolved.

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(4) The liability, if any, of every director, officer and member of the company shall continue and may be enforced as if the company had not been dissolved.

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(5) Nothing in subsection (3) or (4) of this section shall affect the power of the court to wind up a company the name of which has been struck off the register.

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(6) If a company or any member or creditor thereof feels aggrieved by the company having been struck off the register, the court, on an application made (on notice to the registrar) by the company or member or creditor before the expiration of 20 years from the publication in Iris Oifigiúil of the notice aforesaid, may, if satisfied that the company was at the time of the striking off carrying on business or otherwise that it is just that the company be restored to the register, order that the name of the company be restored to the register, and upon an office copy of the order being delivered to the registrar for registration, the company shall be deemed to have continued in existence as if its name had not been struck off; and the court may by the order give such directions and make such provisions as seem just for placing the company and all other persons in the same position as nearly as may be as if the name of the company had not been struck off.

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(7) A letter or notice to be sent under this section to a company may be addressed to the company at its registered office, or, if no office has been registered, to the care of some officer of the company, or, if there is no officer of the company whose name and address are known to the registrar of companies, may be sent to each of the persons who subscribed the memorandum, addressed to him at the address mentioned in the memorandum.

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Non-application of section 376 of Principal Act to certain partnerships.

13.—(1) The provisions of section 376 of the Principal Act shall not apply to the formation of a partnership—

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(a) for the purpose of carrying on practice as accountants in a case where each partner is a person who is qualified under section 162 (1) (a) or (b) of the Principal Act, as amended by this Act, or

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(b) for the purpose of carrying on practice as solicitors in a case where each partner is a solicitor.

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(2) The Minister may by an order made under this section declare that the provisions of section 376 of the Principal Act shall not apply to the formation of a partnership of a description, and which is formed for a purpose, specified in the order.

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(3) Every order made under subsection (2) of this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either House within the next 21 days on which that House has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

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(4) The Minister may revoke or amend an order made under this section, including this subsection.

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(5) The provisions of section 4(2) of the Limited Partnerships Act, 1907 shall not apply to a partnership specified in subsection (1) of this section nor to a partnership specified in an order made pursuant to subsection (2) of this section.

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Adoption and application of Table C.

14.—The Principal Act is hereby amended by the insertion after section 13 of the following section—

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“13A.—(1) In the case of a company limited by guarantee and not having a share capital articles of association may adopt all or any of the regulations contained in Table C or all or any of the regulations contained in the version in the Irish language of Table C set out in the First Schedule to the Principal Act.

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(2) In the case of a company limited by guarantee and not having a share capital and registered after the commencement of the Companies (Amendment) Act, 1982, if articles are not registered or, if articles are registered, in so far as the articles do not exclude or modify the regulations contained in Table C, those regulations shall, so far as applicable, be the regulations of the company in the same manner and to the same extent as if they were contained in duly registered articles.

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(3) If the memorandum of the company is in the Irish language, the references in subsection (2) to Table C shall be construed as references to the regulations contained in the version in the Irish language of Table C set out in the First Schedule to the Principal Act.”.

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Increase of penalties.

15.—A person convicted of an offence for which a penalty is provided in any section of the Principal Act specified in column (2) of the First Schedule at any reference number shall, in lieu of the penalty provided in any such section and specified in column (3) of that Schedule, be liable to the penalty specified in column (4) of that Schedule at that reference number, and that section shall be construed and have effect accordingly.

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Prosecution of certain offences.

16.—Proceedings in relation to offences under sections 227, 234, 249, 252, 262, 263, 272, 273, 278, 280, 319, 320 and 321 of the Principal Act may be brought and prosecuted by the registrar of companies.

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Amendment of section 16 of Principal Act.

17.—Section 16 of the Principal Act is hereby amended by the deletion in paragraph (b) of “and articles”.

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Amendment of section 19 of Principal Act.

18.—Section 19 (2) of the Principal Act is hereby amended by the substitution for “a person named in the articles as a director or secretary of the company” of “a person named as director or secretary of the company in the statement delivered pursuant to section 3 of the Companies (Amendment) Act, 1982”.

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Amendment of section 58 of Principal Act.

19.—Section 58 of the Principal Act is hereby amended by the deletion in subsection (1) (a) of “and occupations”.

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Amendment of section 116 of Principal Act.

20.—Section 116 of the Principal Act is hereby amended by the deletion in subsection (1) (a) of “and occupations”.

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Amendment of First Schedule to Principle Act.

21.—The First Schedule to the Principal Act is hereby amended by—

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(a) the insertion in Regulation 113 in Part I of Table A before “The secretary” of “Subject to section 3 of the Companies (Amendment) Act, 1982,”,

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(b) the insertion in Rialachán 113 in Cuid I of Tábla A after “a cheapadh” of “, faoi réir alt 3 d'Acht na gCuideachtaí (Leasú), 1982,”, and

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(c) the insertion in Article 59 of Table C before “The secretary” of “Subject to section 3 of the Companies (Amendment) Act, 1982,”.

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Amendment of Fifth Schedule to Principal Act.

22.—The Fifth Schedule to the Principal Act is hereby amended—

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(a) by the deletion in paragraph 5 (a) of Part I of that Schedule of “and occupations”; and

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(b) by the deletion in the second column in paragraph 5 of Part II of that Schedule of “and occupations”.

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Repeal.

23.Sections 29 and 30 of the Industrial Research and Standards Act, 1961, are hereby repealed.

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Short title, collective citation, construction and commencement.

24.—(1) This Act may be cited as the Companies (Amendment) Act, 1982.

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(2) This Act and the Companies Acts, 1963 to 1977, shall be construed together as one Act and may be cited together as the Companies Acts, 1963 to 1982.

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(3) 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.

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FIRST SCHEDULE

Increase of Penalties

Section 15.

Reference Number

Sections of Principal Act

Penalty

Increased Penalty

(1)

(2)

(3)

(4)

1.

293(1).

A fine not exceeding £1,000.

A fine not exceeding £5,000.

2.

35 (5) (a); 50 (1) (a); 54 (5) (a); 60 (15) (a); 90; 183 (1); 184 (5); 293 (1); 294; 295; 296 (1); 297 (3); 365 (a); 380 (a).

A fine not exceeding £500.

A fine not exceeding £2,500.

3.

23 (2); 24 (8); 35 (4); 35 (5) (b); 44 (8); 46 (2); 47 (4); 50 (1) (b); 54 (4); 54 (5) (b); 56 (3); 57 (3); 58 (3); 59 (5); 60 (5); 60 (15) (b); 63 (5); 77; 90; 100 (3); 101 (2); 102 (2); 107 (3); 110 (2); 112 (3); 115 (6); 116 (9); 125 (2); 126 (4); 127 (2); 128 (3); 130 (10); 131 (6); 136 (5); 145 (4); 147 (6); 148 (3); 149 (7); 150 (3); 150 (4); 154 (5); 156 (3); 157 (2); 158 (7); 180 (5); 183 (1); 184 (5); 190 (9); 193 (4); 194 (5) (b); 194 (6); 197 (3); 202 (4); 224 (5); 256 (6); 263 (3); 266 (6); 293 (1); 294; 295; 296 (1); 297 (3); 300; 301; 305 (2); 306 (2); 314; 315 (1); 319 (7); 320 (5); 321 (2); 358; 365 (b); 377 (7); 380 (b); 381; 385.

A fine not exceeding £100.

A fine not exceeding £500.

4.

10 (10); 12 (3); 69 (2); 70 (3); 78 (5); 84 (2); 91 (5); 114 (3); 114 (4); 117 (4); 119 (3); 136 (3); 143 (5); 153 (3); 159 (5); 160 (5); 165 (2); 179 (4); 190 (9); 202 (6); 227 (2); 249 (3); 261 (2); 262 (2); 263 (7); 272 (3); 273 (5); 273 (6); 273 (7); 278 (2); 303 (2); 378 (2); 386.

A fine not exceeding £50.

A fine not exceeding £250.

5.

30 (2); 92 (4); 114 (2); 146 (3); 188 (2); 196 (4); 203 (3); 205 (5); 221 (2); 234 (5); 252 (2); 256 (5); 280 (4); 398 (3).

A fine not exceeding £25.

A fine not exceeding £125.

6.

86 (2); 131 (6); 201 (6); 317 (2).

A fine not exceeding £20.

A fine not exceeding £100.

7.

29 (2); 263 (6); 310 (2).

A fine not exceeding £5.

A fine not exceeding £25.

8.

143 (6).

A fine not exceeding £1.

A fine not exceeding £5.

[EN]

Uimhir 10 de 1982


[EN]

ACHT NA gCUIDEACHTAÍ (LEASÚ), 1982

[An tiontú oifigiúil]

ACHT DO LEASÚ AGUS DO LEATHNÚ ACHT NA gCUIDEACHTAÍ, 1963, AGUS DO DHÉANAMH SOCRÚ I dTAOBH NITHE COMHGHAOLMHARA EILE. [15 Meitheamh, 1982] ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS: [EN]

Léiriú.

1.—San Acht seo ciallaíonn “an Príomh-Acht” Acht na gCuideachtaí, 1963.

[EN]

Airteagail ag forordú rialachán do chuideachtaí.

2.—Leasaítear leis seo an Príomh-Acht tríd an méid seo a leanas a chur in ionad alt 11—

[EN]

“11.—Féadfar, i gcás cuideachta faoi theorainn scaireanna agus i gcás cuideachta faoi theorainn ráthaíochta nach bhfuil scairchaipiteal aici, agus déanfar, i gcás cuideachta faoi theorainn ráthaíochta a bhfuil scairchaipiteal aici nó cuideachta neamhtheoranta, airteagail chomhlachais, a bheidh sínithe ag sínitheoirí an mheabhráin agus a fhorordóidh rialacháin don chuideachta, a chlárú i dteannta an mheabhráin.”.

[EN]

Sonraí a bheidh le seachadadh i dteannta meabhráin.

3.—(1) Seachadfar don chláraitheoir, i dteannta gach meabhrán cuideachta a sheachadfar dó de bhun alt 17 den Phríomh-Acht, ráiteas san fhoirm fhorordaithe ina mbeidh an t-ainm agus na sonraí a shonraítear i bhfo-alt (2) den alt seo i ndáil—

[EN]

(a) leis na daoine atá le bheith mar chéad stiúrthóirí ar an gcuideachta,

[EN]

(b) leis an duine nó na daoine atá le bheith mar chéad rúnaí nó mar chéad chomhrúnaithe ar an gcuideachta, agus

[EN]

(c) le suíomh oifig chláraithe na cuideachta.

[EN]

(2) Is iad na sonraí dá dtagraítear i bhfo-alt (1) den alt seo—

[EN]

(a) i ndáil le duine atá ainmnithe mar stiúrthóir ar an gcuideachta lena mbaineann, na sonraí go léir a cheanglaítear, de bhun alt 195 (2) den Phríomh-Acht, a bheith sa chlár a choimeádtar faoin alt sin, i ndáil le stiúrthóir,

[EN]

(b) i ndáil le duine atá ainmnithe mar rúnaí, nó mar dhuine de na comhrúnaithe, na sonraí go léir a cheanglaítear, de bhun alt 195 (4) den Phríomh-Acht, a bheith sa chlár a choimeádtar faoin alt sin, i ndáil leis an rúnaí nó i ndáil le gach duine de na comhrúnaithe, agus

[EN]

(c) i ndáil le hoifig chláraithe na cuideachta, na sonraí a cheanglaítear a thabhairt don chláraitheoir de bhun alt 113 den Phríomh-Acht.

[EN]

(3) Beidh an ráiteas a cheanglaítear a sheachadadh de bhun an ailt seo le síniú ag na sínitheoirí nó thar a gceann agus, ag gabháil leis, beidh toiliú, agus é sínithe ag gach duine de na daoine a bheidh ainmnithe ann mar stiúrthóir, mar rúnaí nó mar chomhrúnaí, chun gníomhú sa cháil sin.

[EN]

(4) I gcás ina mbeidh an meabhrán á sheachadadh don chláraitheoir de bhun alt 17 den Phríomh-Acht ag duine mar ghníomhaire do shínitheoirí an mheabhráin sonrófar an méid sin sa ráiteas a cheanglaítear a sheachadadh don chláraitheoir de bhun an ailt seo agus sonrófar ann ainm agus seoladh an duine a bhfuil an meabhrán á sheachadadh aige.

[EN]

(5) Maidir leis na daoine a bheidh sonraithe sa ráiteas a cheanglaítear a sheachadadh don chláraitheoir de bhun an ailt seo mar stiúrthóirí, mar rúnaí mó mar chomhrúnaithe ar an gcuideachta dá dtagraíonn an ráiteas measfar, ar dháta corpraithe na cuideachta, gurb iad a bheidh ceaptha mar chéad stiúrthóirí, mar chéad rúnaí nó mar chéad chomhrúnaithe, de réir mar a bheidh, ar an gcuideachta agus beidh aon lua in aon airteagail a sheachadfar don chláraitheoir i dteannta an mheabhráin ina sonrófar duine mar stiúrthóir nó mar rúnaí cuideachta ar neamhní mura mbeidh an duine sin sonraithe mar stiúrthóir nó mar rúnaí sa ráiteas sin.

[EN]

(6) Ní chláróidh an cláraitheoir aon mheabhrán a sheachadfar dó lena chlárú de bhun alt 17 den Phríomh-Acht ná aon airteagail a sheachadfar dó i dteannta an mheabhráin mura ndéanfar ráiteas a chomhlíonfaidh ceanglais an ailt seo a sheachadadh dó i dteannta an mheabhráin.

[EN]

Oifig chláraithe chuideachta.

4.—(1) Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur in ionad alt 113—

[EN]

“113.—(1) Beidh oifig chláraithe ag cuideachta sa Stát, gach uile thráth, a bhféadfar gach uile chumarsáid agus fógra a dhíriú chuici.

[EN]

(2) Beidh sonraí maidir le suíomh oifig chláraithe na cuideachta le sonrú sa ráiteas a sheachadfar de bhun alt 3 d'Acht na gCuideachtaí (Leasú), 1982, sula gcorprófar an chuideachta.

[EN]

(3) Déanfar fógra faoi aon athrú ar shuíomh oifig chláraithe chuideachta a thabhairt don chláraitheoir laistigh de cheithre lá dhéag tar éis dáta an athraithe agus cuirfidh seisean ar taifead é.

[EN]

Ní ghlacfar leis gur sásamh ar an oibleagáid a fhorchuirtear leis an bhfo-alt seo ráiteas maidir le seoladh a hoifige cláraithe a chur i dtuairisceán bliantúil cuideachta.

[EN]

(4) I gcás meabhrán cuideachta a bheith seachadta don chláraitheoir lena chlárú faoi alt 17 den Phríomh-Acht roimh thosach feidhme Acht na gCuideachtaí (Leasú), 1982, beidh ar an gcuideachta sin—

[EN]

(a) amhail ón lá a thosóidh an chuideachta ar ghnó a sheoladh nó amhail ón gceathrú lá déag tar éis dáta a corpraithe, cibé acu lá díobh is luaithe, oifig chláraithe a bheith aici sa Stát a bhféadfar gach uile chumarsáid agus fógra a dhíriú chuici, agus

[EN]

(b) fógra faoi shuíomh na hoifige cláraithe, agus faoi aon athrú air, a thabhairt don chláraitheoir laistigh de 14 lá tar éis dáta na cuideachta a chorprú, nó dáta an athraithe, cibé acu é, agus cuirfidh seisean ar taifead é.

[EN]

Ní ghlacfar leis gur sásamh ar an oibleagáid a fhorchuirtear leis an bhfo-alt seo ráiteas maidir le seoladh a hoifige cláraithe a chur i dtuairisceán bliantúil cuideachta.

[EN]

(5) Má mhainnítear an t-alt seo a chomhlíonadh, dlífear fíneáil nach mó ná £500 a chur ar an gcuideachta agus ar gach oifigeach don chuideachta a rinne mainneachtain.

(6) Féadfaidh cláraitheoir na gcuideachtaí imeachtaí maidir le cion faoin alt seo a thionscnamh agus a thabhairt ar aghaidh.”.

[EN]

Leasú ar alt 143 den Phríomh-Acht.

5.—(1) Leasaítear leis seo alt 143 (4) den Phríomh-Acht trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (e)—

[EN]

“(f) le rúin chun cearta nó srianta a chur ag gabháil le haon scair;

[EN]

(g) le rúin chun aon chearta nó srianta den sórt sin a athrú;

[EN]

(h) le rúin chun aon scair neamhaicmithe a aicmiú;

[EN]

(i) le rúin chun scaireanna de chineál amháin a chomhshó ina scaireanna de chineál eile.”.

[EN]

(2) Beidh ar gach cuideachta, laistigh de thrí mhí tar éis tosach feidhme an ailt seo, tuairisceán a chur ar aghaidh chuig cláraitheoir na gcuideachtaí ina mbeidh sonraí nár cuireadh ar aghaidh chuige cheana féin maidir le haon cheart nó srian a bheidh ag gabháil le scaireanna i scairchaipiteal na cuideachta a bheidh ar marthain ag an tosach feidhme sin agus cuirfidh seisean na sonraí ar taifead.

[EN]

Cáilíocht is gá do dhuine chun é a cheapadh mar iniúchóir.

6.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur in ionad alt 162—

[EN]

“162.—(1) Ní bheidh duine cáilithe lena cheapadh mar iniúchóir ar chuideachta ná mar iniúchóir poiblí mura rud é—

[EN]

(a) gur comhalta é de chomhlacht cuntasóirí atá aitheanta de thuras na huaire chun críocha an ailt seo ag an Aire; nó

[EN]

(b) go bhfuil údaraithe de thuras na huaire ag an Aire é a cheapadh amhlaidh ar an ábhar—

[EN]

(i) gur duine é a ghnóthaigh cáilíochtaí comhionanna ar dhóigh seachas ó chomhlacht den sórt sin, nó

[EN]

(ii) gur duine é a shaothraigh eolas agus taithí leormhaith, roimh an dáta feidhme i gcás ceapachán mar iniúchóir ar chuideachta, nó roimh an 1ú lá de Mheán Fómhair, 1967, i gcás ceapachán mar iniúchóir poiblí, i gcúrsa a fhostaíochta ag comhalta de chomhlacht cuntasóirí atá aitheanta chun críocha mhír (a) nó faoi mhaoirseacht an chéanna, nó

[EN]

(iii) gur duine é a bhí ag cleachtadh sa Stát mar chuntasóir roimh an dáta feidhme i gcás ceapachán mar iniúchóir ar chuideachta nó roimh an 1ú lá de Mheán Fómhair, 1967, i gcás ceapachán mar iniúchóir poiblí.

[EN]

(2) (a) Beidh gach iarratas de bhun fho-alt (1) (b) (ii) nó (1) (b) (iii) ar údarú le haghaidh ceapacháin mar iniúchóir ar chuideachta nó mar iniúchóir poiblí le déanamh chun an Aire tráth nach déanaí ná trí mhí tar éis tosach feidhme alt 6 d'Acht na gCuideachtaí (Leasú), 1982.

[EN]

(b) Ní údaróidh an tAire ceapachán duine mar iniúchóir ar chuideachta ná mar iniúchóir poiblí de bhun iarratas a rinneadh faoi fho-alt (1) (b) (ii) nó (1) (b) (iii) tar éis sé mhí a bheith caite ó thosach feidhme alt 6 d'Acht na gCuideachtaí (Leasú), 1982.

[EN]

(3) D'ainneoin forálacha fho-ailt (1) agus (2) den alt seo, aon duine a bhí ceaptha ag an Aire mar iniúchóir poiblí an 1ú lá de Mheán Fómhair, 1967, nó aon lá roimhe sin, measfar é a bheith údaraithe ag an Aire lena cheapadh mar iniúchóir poiblí de bhua an ailt seo.

[EN]

(4) Má chiontaítear iniúchóir i gcion coiriúil a bhainfidh nó a ghabhfaidh le comhlíonadh a dhualgas nó lena iompar mar iniúchóir, ní bheidh sé cáilithe lena cheapadh mar iniúchóir ar chuideachta ná mar iniúchóir poiblí gan cead na cúirte.

[EN]

(5) Ní bheidh aon duine acu seo a leanas cáilithe lena cheapadh mar iniúchóir ar chuideachta—

[EN]

(a) oifigeach nó seirbhíseach don chuideachta;

[EN]

(b) ach amháin nuair is cuideachta phríobháideach an chuideachta, duine atá ina chomhpháirtí, nó atá ar fostú, ag oifigeach nó seirbhíseach de chuid na cuideachta;

[EN]

(c) duine nach bhfuil cáilithe de bhua an fho-ailt seo lena cheapadh mar iniúchóir ar aon chomhlacht corpraithe eile arb é fochuideachta nó cuideachta shealbhaíochta na cuideachta sin é nó ar fochuideachta de chuideachta shealbhaíochta na cuideachta sin é, nó duine a bheadh dícháilithe amhlaidh dá mba chuideachta an comhlacht corpraithe;

[EN]

(d) duine nach bhfuil cáilithe de bhun fho-alt (6) den alt seo lena cheapadh mar iniúchóir poiblí ar Chumann Tionscail agus Soláthair ar fochumann nó cumann sealbhaíochta den chuideachta sin é nó ar fochumann de chumann sealbhaíochta na cuideachta sin é;

[EN]

(e) comhlacht corpraithe.

[EN]

Déanfar tagairtí san fho-alt seo d'oifigeach nó seirbhíseach a fhorléiriú mar thagairtí nach bhfolaíonn tagairtí d'iniúchóir.

[EN]

(6) Ní bheidh aon duine acu seo a leanas cáilithe lena cheapadh mar iniúchóir poiblí ar Chumann Tionscail agus Soláthair—

[EN]

(a) oifigeach nó seirbhíseach don Chumann Tionscail agus Soláthair;

[EN]

(b) duine atá ina chomhpháirtí, nó atá ar fostú, ag oifigeach nó seirbhíseach don Chumann Tionscail agus Soláthair;

[EN]

(c) duine nach bhfuil cáilithe de bhua an fho-ailt seo lena cheapadh mar iniúchóir poiblí ar aon Chumann Tionscail agus Soláthair eile arb é fochumann nó cumann sealbhaíochta an Chumainn Tionscail agus Soláthair é nó ar fochumann de chumann sealbhaíochta an chumainn sin é;

[EN]

(d) duine nach bhfuil cáilithe de bhun fho-alt (5) den alt seo chun bheith ina iniúchóir ar chuideachta ar fochuideachta nó cuideachta shealbhaíochta den chumann sin í nó ar fochuideachta de chuideachta shealbhaíochta an chumainn sin í;

[EN]

(e) comhlacht corpraithe.

[EN]

Déanfar tagairtí san fho-alt seo d'oifigeach nó seirbhíseach a fhorléiriú mar thagairtí nach bhfolaíonn tagairtí d'iniúchóir.

[EN]

(7) Ní bheidh aon duine acu seo a leanas cáilithe lena cheapadh mar iniúchóir poiblí ar Chara-Chumann—

[EN]

(a) oifigeach nó seirbhíseach don Chara-Chumann;

[EN]

(b) duine atá ina chomhpháirtí, nó atá ar fostú, ag oifigeach nó seirbhíseach don Chara-Chumann;

[EN]

(c) comhlacht corpraithe.

[EN]

(8) Aon duine a ghníomhóidh mar iniúchóir ar chuideachta nó mar iniúchóir poiblí nuair atá sé dícháilithe faoin alt seo, dlífear fíneáil nach mó ná £500 a chur air.

[EN]

(9) Ní bhainfidh an t-alt seo leis an Ard-Reachtaire Cuntas agus Ciste.

[EN]

(10) San alt seo ciallaíonn ‘iniúchóir poiblí’ iniúchóir poiblí chun críocha na nAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1978, agus Achtanna na gCara-Chumann, 1896 go 1977.”.

[EN]

Leasú ar alt 168 den Phríomh-Acht.

7.—Leasaítear leis seo alt 168 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—

[EN]

“(3) Má dhiúltaíonn aon oifigeach nó gníomhaire don chuideachta nó don chomhlacht corpraithe eile aon leabhar nó doiciméad a thabhairt ar aird do na cigirí a mbeidh sé de dhualgas air faoin alt seo é a thabhairt ar aird amhlaidh nó má dhiúltaíonn sé aon cheist a fhreagairt a chuirfidh na cigirí air maidir le cúrsaí na cuideachta nó an chomhlachta corpraithe eile, cibé acu é, beidh an t-oifigeach nó an gníomhaire ciontach i gcion agus dlífear—

[EN]

(a) ar é a chiontú go hachomair, fíneáil nach mó ná £500, nó príosúnacht ar feadh téarma nach faide ná sé mhí, nó an fhíneáil sin agus an phríosúnacht sin le chéile, a chur air, nó

[EN]

(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £5,000, nó príosúnacht ar feadh téarma nach faide ná trí bliana, nó an fhíneáil sin agus an phríosúnacht sin le chéile, a chur air,

[EN]

agus, má leantar tar éis an chiontaithe den diúltú arb ina leith a ciontaíodh é, beidh sé ciontach i gcion breise agus dlífear, ar é a chiontú ar díotáil, fíneáil bhreise nach mó ná £250 a chur air in aghaidh gach lae a leanfar amhlaidh den diúltú.”.

[EN]

Clár na stiúrthóirí agus na rúnaithe.

8.—(1) Leasaítear leis seo alt 195 den Phríomh-Acht trí na fo-ailt seo a leanas a chur in ionad fho-ailt (6), (7) agus (8)—

[EN]

“(6) Beidh ar an gcuideachta, laistigh den tréimhse cheithre lá dhéag tar éis d'aon cheann díobh seo a leanas tarlú—

[EN]

(a) aon athrú i measc a stiúrthóirí nó ar a rúnaí, nó

[EN]

(b) aon athrú ar aon cheann de na sonraí sa chlár,

[EN]

faisnéis san fhoirm fhorordaithe a chur chuig cláraitheoir na gcuideachtaí maidir leis an athrú agus leis an dáta ar ar tharla sé.

[EN]

(7) Ag gabháil le faisnéis a chuirfear chuig cláraitheoir na gcuideachtaí de bhun fho-alt (6) den alt seo maidir le duine a cheapadh mar stiúrthóir, mar rúnaí nó mar chomhrúnaí ar chuideachta, beidh toiliú, arna shíniú ag an duine sin, chun gníomhú mar stiúrthóir, mar rúnaí nó mar chomhrúnaí, cibé acu é.

[EN]

(8) I gcás meabhrán cuideachta a bheith seachadta don chláraitheoir lena chlárú de bhun alt 17 roimh thosach feidhme alt 8 d'Acht na gCuideachtaí (Leasú), 1982, beidh ar an gcuideachta tuairisceán a chur chuig cláraitheoir na gcuideachtaí ina dtabharfar na sonraí faoi chéad stiúrthóirí agus chéad rúnaí na cuideachta sin a shonraítear sa chlár a cheanglaítear a choimeád de bhun alt 195, mar aon le faisnéis san fhoirm fhorordaithe faoi aon athrú i measc a stiúrthóirí nó ar a rúnaí nó ar aon cheann de na sonraí sa chlár agus a shonróidh dáta an athraithe agus cuirfear na tuairisceáin sin chuig an gcláraitheoir laistigh de cheithre lá dhéag ón dáta a cheapfar na chéad stiúrthóirí nó an chéad rúnaí nó a tharlóidh an t-athrú, cibé acu é.”.

[EN]

(2) Leasaítear leis seo fo-alt (10) d'alt 195 den Phríomh-Acht—

[EN]

(a) trí “(6), (7) nó (8)” a chur in ionad “nó (6)”, agus

[EN]

(b) trí “£500” a chur in ionad “£100”.

[EN]

Leasú ar alt 256 den Phríomh-Acht.

9.—Leasaítear leis seo alt 256 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad fho-alt (2)—

[EN]

“(2) Ní bheidh aon éifeacht chun críocha an Achta seo le dearbhú a dhéanfar mar a dúradh mura rud é—

[EN]

(a) go ndéanfar é laistigh de na 28 lá díreach roimh an dáta a rithfear an rún chun an chuideachta a fhoirceannadh agus go seachadfar do chláraitheoir na gcuideachtaí é tráth nach déanaí ná an dáta a seachadfar don chláraitheoir cóip den rún chun an chuideachta a fhoirceannadh de réir fhorálacha alt 143; agus

[EN]

(b) go mbeidh ráiteas ann ar shócmhainní agus dliteanais na cuideachta amhail ar dháta nach luaithe ná trí mhí roimh an dearbhú a dhéanamh.”.

[EN]

Íocaíochtaí tosaíochta i bhfoirceannadh.

10.—Leasaítear leis seo alt 285 den Phríomh-Acht—

[EN]

(a) trí na míreanna seo a leanas a chur isteach i bhfo-alt (2) i ndiaidh mhír (g)—

[EN]

“(h) na suimeanna go léir a bheidh dlite d'aon fhostaí de bhun aon scéime nó comhshocraíochta chun íocaíochtaí a dhéanamh leis an bhfostaí le linn dó bheith as láthair ón bhfostaíocht de dheasca easláinte;

[EN]

(i) aon íocaíochtaí a bheidh dlite den chuideachta de bhun aon scéime nó comhshocraíochta chun sochair aoisliúntais a sholáthar d'fhostaithe na cuideachta nó ina leith cibé acu a bheidh na híocaíochtaí sin dlite i leith ranníoc na cuideachta don scéim sin nó faoin gcomhshocraíocht sin nó i leith ranníocaí den sórt sin is iníoctha ag na fostaithe leis an gcuideachta faoi aon scéim nó comhshocraíocht den sórt sin agus a bheidh bainte as pá nó tuarastal na bhfostaithe.”;

[EN]

(b) trí “£2,500” a chur in ionad “£300” i bhfo-alt (3);

[EN]

(c) tríd an mír seo a leanas a chur isteach i bhfo-alt (6) i ndiaidh mhír (b)—

[EN]

“nó

[EN]

(c) d'aon chléireach, seirbhíseach, oibrí nó saothraí den sórt sin le linn dó bheith as láthair ón bhfostaíocht de dheasca easláinte nó de bhun aon scéime nó comhshocraíochta chun sochar aoisliúntais a sholáthar dó nó ina leith;”; agus

[EN]

(d) trí “nó tréimhse asláithreachta ó obair ar” a chur in ionad “, tréimhse asláithreachta ó obair mar gheall ar bhreoiteacht nó ar” i bhfo-alt (11);

[EN]

(e) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (12)—

[EN]

“(13) Féadfaidh an tAire le hordú faoin bhfo-alt seo an tsuim airgid a shonraítear i bhfo-alt (3) den alt seo a athrú.”.

[EN]

Cumhacht an chláraitheora chun cuideachta neamhghnóthach a bhaint den chlár.

11.—Leasaítear leis seo alt 311 den Phríomh-Acht tríd an méid seo a leanas a chur in ionad fho-ailt (1), (2), (3) agus (4)—

[EN]

“(1) Má bhíonn cúis réasúnach ag cláraitheoir na gcuideachtaí chun a chreidiúint nach bhfuil gnó á sheoladh ag cuideachta, féadfaidh sé litir chláraithe a chur leis an bpost chuig an gcuideachta ag fiafraí an bhfuil gnó á sheoladh ag an gcuideachta agus á rá go ndéanfar, mura bhfaighfear freagra laistigh de mhí ó dháta na litreach sin, fógra a fhoilsiú san Iris Oifigiúil d'fhonn ainm na cuideachta a bhaint den chlár.

[EN]

(2) Má fhaigheann an cláraitheoir freagra sa chéill nach bhfuil gnó á sheoladh ag an gcuideachta nó mura bhfaighidh sé aon fhreagra laistigh de mhí tar éis dó an litir a chur amach, féadfaidh sé fógra a fhoilsiú san Iris Oifigiúil agus a chur leis an bpost cláraithe chuig an gcuideachta á rá go ndéanfar, i gceann míosa ó dháta an fhógra sin, ainm na cuideachta a bheidh luaite san fhógra a bhaint den chlár, mura suífear cúis lena mhalairt, agus go mbeidh an chuideachta díscaoilte.

[EN]

(3) Más rud é, in aon chás ina mbeidh cuideachta á foirceannadh, go mbeidh cúis réasúnach ag an gcláraitheoir chun a chreidiúint nach bhfuil aon leachtaitheoir ag gníomhú, nó go bhfuil cúrsaí na cuideachta foirceanta go hiomlán, agus nár tugadh, le tréimhse 6 mhí as a chéile, na tuairisceáin is gá don leachtaitheoir a thabhairt, foilseoidh an cláraitheoir san Iris Oifigiúil, agus cuirfidh sé chuig an gcuideachta nó chuig an leachtaitheoir, más ann, fógra de shamhail an fhógra dá bhforáiltear i bhfo-alt (2).”.

[EN]

Cumhacht an chláraitheora chun cuideachtaí a mhainníonn tuairisceáin a thabhairt a bhaint den chlár.

12.—(1) Gan dochar do ghinearáltacht alt 311 den Phríomh-Acht, i gcás nach dtabharfaidh cuideachta, feadh trí bliana as a chéile, na tuairisceáin bhliantúla a cheanglaítear le halt 125 nó 126 den Phríomh-Acht, féadfaidh cláraitheoir na gcuideachtaí litir chláraithe a chur leis an bpost chuig an gcuideachta ag fiafraí an bhfuil gnó á sheoladh ag an gcuideachta agus á rá go ndéanfar, mura bhfaighfear freagra laistigh de mhí ó dháta na litreach sin, fógra a fhoilsiú san Iris Oifigiúil d'fhonn ainm na cuideachta a bhaint den chlár.

[EN]

(2) Má fhaigheann an cláraitheoir freagra sa chéill nach bhfuil gnó á sheoladh ag an gcuideachta, nó mura bhfaighidh sé, laistigh de mhí tar éis dó an litir a chur amach, aon fhreagra nó na tuairisceáin bhliantúla go léir a bheidh gan tabhairt, féadfaidh sé fógra a fhoilsiú san Iris Oifigiúil agus a chur leis an bpost cláraithe chuig an gcuideachta á rá go ndéanfar, i gceann míosa ó dháta an fhógra sin, ainm na cuideachta a bheidh luaite san fhógra a bhaint den chlár, mura suífear cúis lena mhalairt nó mura dtabharfar na tuairisceáin bhliantúla go léir a bheidh gan tabhairt, agus go mbeidh an chuideachta díscaoilte.

[EN]

(3) Faoi réir fho-ailt (4) agus (5) den alt seo, ar an tréimhse a bheidh luaite san fhógra a bheith caite, féadfaidh an cláraitheoir, mura suífidh an chuideachta cúis lena mhalairt roimhe sin, ainm na cuideachta a bhaint den chlár, agus foilseoidh sé fógra ina thaobh sin san Iris Oifigiúil, agus ar an bhfógra sin a fhoilsiú san Iris Oifigiúil beidh an chuideachta díscaoilte.

[EN]

(4) Mairfidh dliteanas, más ann, gach stiúrthóra, oifigigh agus comhalta de chuid na cuideachta, agus féadfar é a chur i bhfeidhm ionann is dá mbeadh an chuideachta gan bheith díscaoilte.

[EN]

(5) Ní dhéanfaidh aon ní i bhfo-alt (3) nó (4) den alt seo difear do chumhacht na cúirte chun cuideachta ar baineadh a hainm den chlár a fhoirceannadh.

[EN]

(6) Más éagóir le cuideachta, nó le haon chomhalta nó creidiúnaí dá cuid, an chuideachta a bheith bainte den chlár, feádfaidh an chúirt, ar an gcuideachta nó an comhalta nó an creidiúnaí do dhéanamh iarratais (tar éis fógra a thabhairt don chláraitheoir) sula mbeidh 20 bliain caite ón dáta a foilsíodh an fógra a dúradh san Iris Oifigiúil, más deimhin leis an gcúirt go raibh an chuideachta ag an am a baineadh den chlár í ag seoladh gnó, nó gur chóir ar chúis eile an chuideachta a chur ar ais ar an gclár, a ordú go gcuirfear ainm na cuideachta ar ais ar an gclár, agus ar chóip oifige den ordú a sheachadadh don chláraitheoir lena clárú, measfar an chuideachta a bheith ar marthain ionann is nach mbeifí tar éis a hainm a bhaint den chlár; agus féadfaidh an chúirt, leis an ordú, cibé treoracha a thabhairt agus cibé forálacha a dhéanamh a fheicfear di a bheith cóir chun an chuideachta agus gach duine eile a chur sa staid chéanna, an oiread agus is féidir sin, ina mbeidís dá mba nár baineadh ainm na cuideachta den chlár.

[EN]

(7) Féadfar litir nó fógra a bheidh le cur faoin alt seo chuig cuideachta a dhíriú chun na cuideachta ag a hoifig chláraithe, nó murar cláraíodh aon oifig, faoi chúram oifigigh éigin don chuideachta nó, mura bhfuil aon oifigeach don chuideachta ann a bhfuil a ainm agus a sheoladh ar eolas ag cláraitheoir na gcuideachtaí, féadfar é a chur chuig gach duine de na daoine a shínigh an meabhrán, agus é dírithe chuige ag an seoladh a bheidh luaite sa mheabhrán.

[EN]

Ní bheidh feidhm ag alt 376 den Phríomh-Acht maidir le comhpháirtíochtaí áirithe.

13.—(1) Ní bheidh feidhm ag forálacha alt 376 den Phríomh-Acht maidir le comhpháirtíocht a fhoirmiú—

[EN]

(a) chun cleachtadh mar chuntasóirí i gcás gur duine atá cáilithe faoi alt 162 (1) (a) nó (b) den Phríomh-Acht, arna leasú leis an Acht seo, gach duine de na comhpháirtithe, nó

[EN]

(b) chun cleachtadh mar aturnaetha i gcás gur aturnae gach duine de na comhpháirtithe.

[EN]

(2) Féadfaidh an tAire le hordú arna dhéanamh faoin alt seo a dhearbhú nach mbeidh feidhm ag forálacha alt 376 den Phríomh-Acht maidir le foirmiú comhpháirtíochta de thuairisc, agus a bheidh á foirmiú chun críche, a bheidh sonraithe san ordú.

[EN]

(3) Gach ordú a dhéanfar faoi fho-alt (2) den alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach, laistigh den 21 lá a shuífidh an Teach sin tar éis an t-ordú a leagan faoina bhráid, rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.

[EN]

(4) Féadfaidh an tAire ordú faoin alt seo, lena n-áirítear ordú faoin bhfo-alt seo, a chúlghairm nó a leasú.

[EN]

(5) Ní bheidh feidhm ag forálacha alt 4 (2) den Limited Partnerships Act, 1907 maidir le comhpháirtíocht a shonraítear i bhfo-alt (1) den alt seo ná le comhpháirtíocht a shonraítear in ordú a dhéanfar de bhun fho-alt (2) den alt seo.

[EN]

Table C a ghlacadh agus a chur chun feidhme.

14.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 13—

[EN]

“13A.—(1) I gcás cuideachta faoi theorainn ráthaíochta nach bhfuil scairchaipiteal aici féadfar sna hairteagail chomhlachais glacadh le gach ceann nó aon cheann de na rialacháin atá in Table C nó le gach ceann nó aon cheann de na rialacháin atá sa leagan Gaeilge de Table C atá leagtha amach sa Chéad Sceideal a ghabhann leis an bPríomh-Acht.

[EN]

(2) I gcás cuideachta faoi theorainn ráthaíochta nach bhfuil scairchaipiteal aici agus a chlárófar tar éis tosach feidhme Acht na gCuideachtaí (Leasú), 1982, mura gcláraítear airteagail, nó, má chláraítear airteagail, sa mhéid nach n-eisiann na hairteagail nó nach modhnaíonn siad na rialacháin atá in Table C, is iad na rialacháin sin, chomh fada agus is infheidhme iad, rialacháin na cuideachta sa dóigh céanna agus sa mhéid céanna is dá mbeidís in airteagail a cláraíodh go cuí.

[EN]

(3) Más i nGaeilge atá meabhrán na cuideachta, déanfar na tagairtí i bhfo-alt (2) do Table C a fhorléiriú mar thagairtí do na rialacháin atá sa leagan Gaeilge de Table C atá leagtha amach sa Chéad Sceideal a ghabhann leis an bPríomh-Acht.”.

[EN]

Pionóis a mhéadú.

15.—Duine a chiontófar i gcion dá bhforáiltear pionós in aon alt den Phríomh-Acht a shonraítear i gcolún (2) den Chéad Sceideal ag aon uimhir thagartha dlífear, in ionad an pionós dá bhforáiltear in aon cheann de na hailt sin agus a shonraítear i gcolún (3) den Sceideal sin, an pionós a shonraítear i gcolún (4) den Sceideal sin ag an uimhir thagartha sin a chur air, agus forléireofar an t-alt sin agus beidh éifeacht leis dá réir sin.

[EN]

Ionchúiseamh i gcionta áirithe.

16.—Féadfaidh cláraitheoir na gcuideachtaí imeachtaí maidir le cionta faoi ailt 227, 234, 249, 252, 262, 263, 272, 273, 278, 280, 319, 320 agus 321 den Phríomh-Acht a thionscnamh agus a thabhairt ar aghaidh.

[EN]

Leasú ar alt 16 den Phríomh-Acht.

17.—Leasaítear leis seo alt 16 den Phríomh-Acht trí “meabhrán cuideachta” a chur in ionad “meabhrán agus airteagail chuideachta” i mír (b).

[EN]

Leasú ar alt 19 den Phríomh-Acht.

18.—Leasaítear leis seo alt 19 (2) den Phríomh-Acht trí “ó dhuine atá ainmnithe mar stiúrthóir nó rúnaí ar an gcuideachta sa ráiteas a sheachadfar de bhun alt 3 d'Acht na gCuideachtaí (Leasú), 1982” a chur in ionad “ó dhuine atá ainmnithe sna hairteagail mar stiúrthóir nó rúnaí ar an gcuideachta”.

[EN]

Leasú ar alt 58 den Phríomh-Acht.

19.—Leasaítear leis seo alt 58 den Phríomh-Acht trí “agus slite beatha” a scriosadh i bhfo-alt (1) (a).

[EN]

Leasú ar alt 116 den Phríomh-Acht.

20.—Leasaítear leis seo alt 116 den Phríomh-Acht trí “agus slite beatha” a scriosadh i bhfo-alt (1) (a).

[EN]

Leasú ar an gCéad Sceideal a ghabhann leis an bPríomh-Acht.

21.—Leasaítear leis seo an Chéad Sceideal a ghabhann leis an bPríomh-Acht—

[EN]

(a) trí “Subject to section 3 of the Companies (Amendment) Act, 1982,” a chur isteach roimh “The secretary” i Regulation 113 i Part I de Table A,

[EN]

(b) trí “, faoi réir alt 3 d'Acht na gCuideachtaí (Leasú), 1982,” a chur isteach i ndiaidh “a cheapadh” i Rialachán 113 i gCuid I de Thábla A, agus

[EN]

(c) trí “, faoi réir alt 3 d'Acht na gCuideachtaí (Leasú), 1982,” a chur isteach i ndiaidh “a cheapadh” in Airteagal 59 de Thábla C.

[EN]

Leasú ar an gCúigiú Sceideal a ghabhann leis an bPríomh-Acht.

22.—Leasaítear leis seo an Cúigiú Sceideal a ghabhann leis an bPríomh-Acht—

[EN]

(a) trí “agus slite beatha” a scriosadh i mír 5 (a) de Chuid I den Sceideal sin; agus

[EN]

(b) trí “agus slite beatha” a scriosadh sa dara colún i mír 5 de Chuid II den Sceideal sin.

[EN]

Aisghairm.

23.—Aisghairtear leis seo ailt 29 agus 30 den Acht Taighde Tionscail agus Caighdeán, 1961.

[EN]

Gearrtheideal, comhlua, forléiriú agus tosach feidhme.

24.—(1) Féadfar Acht na gCuideachtaí (Leasú), 1982, a ghairm den Acht seo.

[EN]

(2) Déanfar an tAcht seo agus Achtanna na gCuideachtaí, 1963 go 1977, a fhorléiriú le chéile mar aon Acht amháin agus féadfar Achtanna na gCuideachtaí, 1963 go 1982, a ghairm díobh le chéile.

[EN]

(3) Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar chuige sin le hordú nó le horduithe ón Aire, go ginearálta nó faoi threoir críche nó forála áirithe, agus féadfar laethanta éagsúla a shocrú amhlaidh chun críocha éagsúla agus forálacha éagsúla den Acht seo.


[EN]

AN CHÉAD SCEIDEAL

Pionóis a Mhéadú

Alt 15.

An Uimhir Thagartha

Na hAilt den Phríomh-Acht

An Pionós

An Pionós méadaithe

(1)

(2)

(3)

(4)

1.

293 (1).

Fíneáil nach mó ná £1,000.

Fíneáil nach mó ná £5,000.

2.

35 (5) (a); 50 (1) (a); 54 (5) (a); 60 (15) (a); 90; 183 (1); 184 (5); 293 (1); 294; 295; 296 (1); 297 (3); 365 (a); 380 (a).

Fíneáil nach mó ná £500.

Fíneáil nach mó ná £2,500.

3.

23 (2); 24 (8); 35 (4); 35 (5) (b); 44 (8); 46 (2); 47 (4); 50 (1) (b); 54 (4); 54 (5) (b); 56 (3); 57 (3); 58 (3); 59 (5); 60 (5); 60 (15) (b); 63 (5); 77; 90; 100 (3); 101 (2); 102 (2); 107 (3); 110 (2); 112 (3); 115 (6); 116 (9); 125 (2); 126 (4); 127 (2); 128 (3);130 (10); 131 (6); 136 (5); 145 (4); 147 (6); 148 (3); 149 (7); 150 (3); 150 (4); 154 (5); 156 (3); 157 (2); 158 (7); 180 (5); 183 (1); 184 (5); 190 (9); 193 (4); 194 (5) (b); 194 (6); 197 (3); 202 (4); 224 (5); 256 (6); 263 (3); 266 (6); 293 (1); 294; 295; 296 (1); 297 (3); 300; 301; 305 (2); 306 (2); 314; 315 (1); 319 (7); 320 (5); 321 (2); 358; 365 (b); 377 (7); 380 (b); 381; 385.

Fíneáil nach mó ná £100.

Fíneáil nach mó ná £500.

4.

10 (10); 12 (3); 69 (2); 70 (3); 78 (5); 84 (2); 91 (5); 114 (3); 114 (4); 117 (4); 119 (3); 136 (3); 143 (5); 153 (3); 159 (5); 160 (5); 165 (2); 179 (4); 190 (9); 202 (6); 227 (2); 249 (3); 261 (2); 262 (2); 263 (7); 272 (3); 273 (5); 273 (6); 273 (7); 278 (2); 303 (2); 378 (2); 386.

Fíneáil nach mó ná £50.

Fíneáil nach mó ná £250.

5.

30 (2); 92 (4); 114 (2); 146 (3); 188 (2); 196 (4); 203 (3); 205 (5); 221 (2); 234 (5); 252 (2); 256 (5); 280 (4); 398 (3).

Fíneáil nach mó ná £25.

Fíneáil nach mó ná £125.

6.

86 (2); 131 (6); 201 (6); 317 (2).

Fíneáil nach mó ná £20.

Fíneáil nach mó ná £100.

7.

29 (2); 263 (6); 310 (2).

Fíneáil nach mó ná £5.

Fíneáil nach mó ná £25.

8.

143 (6).

Fíneáil nach mó ná £1.

Fíneáil nach mó ná £5.


Na hAchtanna dá dTagraítear

Acht na gCuideachtaí, 1963

1963, Uimh. 33

An tAcht Taighde Tionscail agus Caighdeán, 1961

1961, Uimh. 20

Limited Partnerships Act, 1907

1907, c. 24

Achtanna na gCara-Chumann, 1896 go 1977

Na hAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1978