The following Banking & Finance practice note provides comprehensive and up to date legal information covering:
Coronavirus (COVID-19): Transaction planning will need to take into account the impact of coronavirus on execution of documents and company filing and administration procedures. For further information, see Practice Note: Coronavirus (COVID-19)—implications for lending transactions—Coronavirus (COVID-19)—impact on deal execution?
In particular, the content of this Practice Note is affected by the Companies etc (Filing Requirements) (Temporary Modifications) Regulations 2020, SI 2020/645 (the Regulations), which temporarily extend some deadlines for filing documents or notices with Companies House. In so far as it may affect the content below, the Regulations:
extend the period for filing charges under section 859A of Companies Act 2006 (CA 2006) from 21 days to 31 days beginning with the day after the date of creation of the charge—Companies House guidance issued on 1 July 2020 states that this applies to charges created on or after 6 June 2020
extend the period for registration of instruments of alteration of floating charges granted by Scottish companies under section 466 of the Companies Act 1985, and
increase to 42 days the period for notification of the place where copies of instruments creating charges are kept under CA 2006, s 859Q
The temporary extension does not apply to periods for registration extended by an order of the court under CA 2006, s 859F.
The Regulations came into force on 27 June 2020 and expire on 5 April 2021.
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This Practice Note considers the law governing the procedural law of arbitration proceedings (the curial law or lex arbitri) and how it is determined under the law of England and Wales (England and English are used as convenient shorthand).The procedural law of the arbitral proceedingsThe procedural
This Practice Note covers the legal framework and regulatory guidance to be considered in determining whether an arrangement constitutes a contract of insurance and the possible consequences of carrying on activities relating to a contract of insurance without the requisite regulatory permissionsThe
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.Note: this Practice Note does not deal with the
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