(1) In accordance with Part 2 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c 27)—
(a) a company limited by shares or a company limited by guarantee and not having a share capital may be formed as or become a community interest company, and
(b) a company limited by guarantee and having a share capital may become a community interest company.
(2) The other provisions of the Companies Acts have effect subject to that Part.
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