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The interim period of two measures of the Companies (Miscellaneous Provisions) (Covid-19) Act 2020 has been further extended to 31 December 2023 following government approval. The Act makes temporary amendments to the Companies Act 2014 and the Industrial and Provident Societies Act 1893 to address issues arising as a result of COVID-19.
The Act makes temporary provision in respect of increasing the threshold at which a company is deemed unable to pay its debts to €50,000. The Act also allows 240,000 companies and 950 industrial and provident societies in Ireland to hold their annual general meetings (AGMs) and general meetings by electronic means. The continuation of these important amendments will provide additional breathing space and continuity for businesses to the end of 2023.
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