Companies Act 2014

Provisions as to names of unlimited companies

1237. (1) The name of an unlimited company shall end with one of the following:

— unlimited company;

— cuideachta neamhtheoranta.

(2) The words “unlimited company” may be abbreviated to “u.c.” or “uc” (including either such abbreviation in capitalised form) in any usage after the company's registration by any person including the unlimited company.

(3) The words “cuideachta neamhtheoranta” may be abbreviated to “c.n.” or “cn” (including either such abbreviation in capitalised form) in any usage after the company's registration by any person including the unlimited company.

(4) An unlimited company carrying on business under a name other than its corporate name shall register in the manner directed by law for the registration of business names but the use of the abbreviations set out in subsection (2) or (3) shall not of itself render such registration necessary.

(5) If special circumstances exist which render it, in the opinion of the Minister, expedient that such an exemption should be granted, the Minister may, subject to such conditions as he or she may think fit to impose and specifies in the exemption, grant, in writing, an exemption from the obligation imposed by subsection (1).

(6) This section is also subject to section 1247 (which makes transitional provision for an existing unlimited company as regards its name).