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Information and Guidance notes

Guidance Materials & Further Information

We are here to help you and want to ensure that the processes we are putting in place are comprehensive and easy to use. With this in mind, based on feedback received, we are continuing to develop guidance notes and this web site. Your comments help to ensure that we achieve our aim of producing easy to use, comprehensive and regularly updated guidance about community interest companies (CICs).

The Law

CICs are companies formed under the Companies Act 1985 (as amended) and are subject to that Act and company law generally.

The legislation about the creation of CICS is in the Companies (Audit, Investigations and Community Enterprise) Act 2004 and the Northern Ireland Order, The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transition Provisions and Savings) Order 2007.

More detailed requirements containing the rules under which CICs operate are contained in the Community Interest Company Regulations 2005 .

The Guidance

The guidance was first issued on 14th May 2005 and was reviewed and updated in September 2006. Clicking on the word "Guidance" provides access to the contents sheet and the full guidance notes.

CIC Briefing Pack

Clicking on the word "Briefing Pack" provides access to an overview of Community Interest Companies.