Section 6(1)

In accordance with Part 2 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)— 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 a company limited by guarantee and having a share capital may become a community interest company.

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Source: legislation.gov.uk · retrieved 2026-09-04