Companies Act, 1990

Chapter 3

Disclosure Orders: Companies other than Public Limited Companies

Application of Chapter 3.

97.—(1) The provisions of this Chapter shall apply to all bodies corporate incorporated in the State other than—

(a) a public limited company;

(b) a society registered under the Industrial and Provident Societies Acts, 1893 to 1978;

(c) a society registered under the Building Societies Act, 1989 ; and

(d) any body corporate which is prohibited by statute or otherwise from making any distribution of its income or property among its members while it is a going concern or when it is in liquidation.

(2) Any reference in this Chapter to a company shall be deemed to be a reference to any body corporate to which, by virtue of subsection (1), this Chapter applies.

(3) Any reference in this Chapter to share capital or relevant share capital shall, in relation to a company, be deemed to be a reference to the issued share capital of a class carrying rights to vote in all circumstances at general meetings of the company, and references to shares shall be construed accordingly.