| Commentary

107 Records which must be kept and their evidential value

| Commentary

E: RECORDS OF RESOLUTIONS AND MEETINGS

107 Records which must be kept and their evidential value

The Companies Act 2006 requires both private and public companies to keep certain records of the resolutions which they pass and the meetings which they hold. These records, which must be kept for at least ten years from the date of the relevant resolution, meeting or decision, can then be taken as evidence of the proper passing of those resolutions and the proceedings of those meetings1. If the company fails to comply with this requirement, every officer of the company who is in default commits

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