Under s 121 of the Companies Act 2006, an entry relating to a former member of the company may be removed from the register after the expiration of 10 years from the date on which he ceased to be a member. This section replaced s 352(7) of the Companies Act 1985, under which the time-limit was 20 years, with effect from 6 April 2008.1 The power conferred by s 121 is exercisable on and after that date, whenever the period of 10 years expired, but a copy of any details that were included in the register immediately before that date and that are removed under the power must be retained by the company until 6 April 2018 or, if earlier, 20 years after the member concerned ceased to be a member.2 Liability incurred by a company, from the making or the deletion of an entry in the register of members or from a failure