The Companies Act 2014 Ireland

Key Contact: RuairĂ­ Mulrean Telephone: +353 1 638 5844 Email:

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Philip Daly

Re-Registration of an Unlimited Company as a Limited Company

Under the 1983 Act, limited companies which had previously converted to unlimited companies could not convert back to limited companies.

This was because S 53(I) of the 1983 Act only permitted an unlimited company to convert to a limited company where the company had not already converted from a limited company to an unlimited company by virtue of Section 52 of the 1983 Act.

Under the Companies Act 2014 there are no restrictions in Part 20 to such re-registrations.  This will be helpful if a group of companies want to unravel a non-filing structure where they had previously converted limited companies to unlimited companies which is something that could not be done under prior legislation.


Philip Daly is a partner in the Corporate and Commercial Department at LK Shields Solicitors. For further information, you can contact Philip at

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