385 Quoted and unquoted companies
Companies Act 2006 | Legislation

Quoted and unquoted companies

385  Quoted and unquoted companies

(1)     For the purposes of this Part a company is a quoted company in relation to a financial year if it is a quoted company immediately before the end of the accounting reference period by reference to which that financial year was determined.

(2)     A “quoted company” means a company whose equity share capital—

(a)     has been included in the official list in accordance with the provisions of Part 6 of the Financial Services and Markets Act 2000 (c 8), or

(b)     is officially listed in an EEA State, or

(c)     is admitted to

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