Commentary Part 24: a Company’s Annual Return
1160.This Part restates Chapter 3 of Part 11 of the 1985 Act. It requires every company to deliver to Companies House an Annual Return with the specified information. The only significant difference from the 1985 provisions is that section 857 confers power on the Secretary of State not only to amend or repeal sections 855 and 856 but also, in subsection (2)(b), to make exceptions from the requirements of those sections. (The comparable power in the 1985 Act is only to amend or repeal.)