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ARTICLE · 20 NOVEMBER 2024

Company Law: Changes Are Enacted

McCann FitzGerald LLP
McCann FitzGerald LLP
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McCann FitzGerald LLP

McCann FitzGerald LLP

McCann FitzGerald LLP’s London office acts for Irish, UK and international clients on Irish law...

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The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has been signed into law and parts are expected to be commenced by year end.

IrelandCorporate/Commercial Law
Paul Heffernan
Paul Heffernan
Stephen FitzSimons
Stephen FitzSimons
Michael Murphy
Michael Murphy
David Lydon
David Lydon
Garreth O'Brien
Garreth O'Brien
Peter Osborne
Peter Osborne
Ray Hunt
Ray Hunt

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has been signed into law and parts are expected to be commenced by year end1. The Act is designed to enhance and strengthen governance, enforcement and regulatory provisions in the Companies Act 2014 (the "2014 Act").

Amendments made by the Act relate largely to four distinct areas of company law: corporate governance, company law enforcement and supervision, administration, and insolvency. The key changes introduced by this Act are set out below.

Corporate Governance

  1. The process whereby two private Irish companies can merge so the assets and liabilities (and corporate identity) of one are transferred by operation of law to the other, before the former is dissolved, has been clarified to provide that one of the companies must be an LTD or a DAC (previously the 2014 Act specified that one must be an LTD).

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