Gibraltar private company formation reference covering subscribers, constitution, capital disclosures, registered office, director and secretary requirements, compliance declarations and incorporation fees. Includes a capital reconciliation example and first-officer filing controls. Based on the official Companies Act consolidation and current Registry forms and guidance checked in October 2026. Includes core corporate beneficial-ownership duties and the September 2026 registrar transition; historical nominee/appointor cases, sector permissions and submission verification remain open; this source-cited draft is not professionally attested. Use for 2026 private-company incorporation preparation, capital allocation and beneficial-owner evidence gathering.
GI · tax year 2026 · changed 3 Nov 2026
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| Rule | Figure and conditions | Official source |
|---|---|---|
| Ownership indication, UBO regulation 3(2) | 25% plus one share or more than 25%; other control/fallback tests remain required | https://www.gibraltarlaws.gov.gi/uploads/legislations/proceeds-of-crime/2017s122/2017s122(15-07-26).pdf |
| Civil penalty ceiling, UBO regulation 42 | Up to £10,000 only for the specified failures/persons, safeguards and appeals below | https://www.gibraltarlaws.gov.gi/uploads/legislations/proceeds-of-crime/2017s122/2017s122(15-07-26).pdf |
General reference only. This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
This Guide addresses ordinary private companies limited by shares. It does not complete the formation route for public companies, guarantee companies, protected cells, overseas branches or re-domiciliations. The official legislation index identified the Companies Act consolidation dated 1 August 2025 as its current version when checked on 22 October 2026. Statutory references below are to that text. Act and version history.
| Rule | Figure and conditions | Official source |
|---|---|---|
| Ownership indication, UBO regulation 3(2) | 25% plus one share or more than 25%; other control/fallback tests remain required | https://www.gibraltarlaws.gov.gi/uploads/legislations/proceeds-of-crime/2017s122/2017s122(15-07-26).pdf |
| Civil penalty ceiling, UBO regulation 42 | Up to £10,000 only for the specified failures/persons, safeguards and appeals below | https://www.gibraltarlaws.gov.gi/uploads/legislations/proceeds-of-crime/2017s122/2017s122(15-07-26).pdf |
One or more persons can form a company for a lawful purpose. Each subscriber agrees to become a member and, for a company with share capital, to take at least one share. The memorandum states the company name, Gibraltar registered-office jurisdiction, limited liability and required capital particulars. Each subscriber signs before at least one attesting witness. For the ordinary private-company route, the articles restrict share transfers and prohibit public invitations to subscribe for shares or debentures. Companies Act, sections 5–7 and 19.
Obtain name acceptance before submitting the incorporation documents. Using a licensed provider is recommended by the government but is not compulsory for a founder incorporating directly; providing registration or management services by way of business requires licensing. Do not transplant Guernsey's CSP-only applicant rule into Gibraltar. Government incorporation guidance.
A Gibraltar registered office is required. Companies House says the first office notice accompanies incorporation documents. Providing registered-office services to the public is a regulated activity. Subsequent office changes must be notified within 30 days; waiting for an annual return only satisfies that duty if that return is due and made within the same period. The guidance lists a £26 filing charge and an additional £26 for late notification. Registered-office guidance, pages 1–2.
A private company needs at least one director and every company needs a secretary. A sole director cannot also be that company's secretary. Section 216(4) also prohibits the specified corporate-secretary/sole-director arrangements that would replicate the same conflict through a corporation. Directors must take reasonable steps to appoint a secretary with suitable knowledge and experience. Companies Act, sections 215–217.
Where the secretary is appointed by the articles, obtain signed consent and deliver it for registration before the articles are registered. FINC02 is the Registry's consent form, identifying the proposed company and secretary, address, signature and date. Companies Act, section 216(5); FINC02.
Companies House instructs private companies to file their first particulars of directors and secretaries within 14 days of first appointment. Use separate forms for appointments outside the same 14-day window. The first form is signed by a first director or secretary, identifying the signatory and capacity. Subsequent changes have a distinct signature policy; an incoming officer's signature is normally not accepted for a change. The published charge is £26 per form, with a further £26 for lateness. Officer guidance, pages 1–3.
The consolidation retains section 9(4)(c)'s reference to a section 12 statement, while section 12 itself is marked repealed. Do not invent a section 12 form or omit the separate officer filing. Reconcile any additional officer information requested at submission with the Registrar before filing. This textual discrepancy remains an explicit review point.
The July 2026 consolidation requires a Gibraltar-incorporated corporate or legal entity to obtain and hold adequate, accurate and current beneficial-ownership information, including interests held, and submit it as the Registrar requires. If the company has a secretary, supply the secretary with a copy of the information submitted. Do not treat the register of members or incorporation application as the completed beneficial-ownership return. UBO Regulations, regulation 6.
For an ordinary unlisted company, regulation 3 examines ultimate direct/indirect ownership or control, then control through other means after the stated investigation conditions, and finally its specified fallback. The ownership indications include a shareholding of 25% plus one share or an ownership interest of more than 25%, including the specified controlled-corporate chains. These are indications, not a rule that a person below the threshold can never control the company. Listed entities, majority-owned listed subsidiaries and the statutory fallback have specific treatment; do not substitute an automatic director designation without completing the regulation 3 analysis. Regulation 3(1)–(3).
Boundary example: with 100 equal shares, 25 shares is exactly 25% and does not meet the 25%-plus-one-share indication; 26 shares does. This does not clear the 25-share holder of reporting if other control facts apply. Trace voting arrangements, controlled intermediaries and actual control before identifying the reportable owner.
Regulation 6(4) permits the Registrar to specify identity particulars including names/aliases, birth details, nationality, usual residence, residential/service addresses and occupation, alongside acquisition/cessation dates and the nature, extent and holding method of the beneficial interest. A beneficial owner who is also a shareholder must report the percentage legally owned under regulation 6(5). Collect evidence securely; this Guide does not imply every field is public. Regulation 6(4)–(6).
| Obligation | Statutory timing |
|---|---|
| New company's beneficial-ownership submission | Within 30 days of incorporation, regulation 8(3). |
| Company material change or significant inaccuracy | Within 30 days beginning with occurrence of the change or discovery of the inaccuracy, or a later time agreed with the Registrar; include the event/discovery date, regulation 8(4). |
| New UBO tells the company of their status and provides reasonably required information | Within 15 days of becoming a UBO, regulation 8A. This is separate from the company's Registrar filing. |
Source: regulations 8–8A. Retain trigger dates, evidence supplied and submission receipts. Regulation 8(6) contains a limited-information route where a relevant trust's trustees have supplied the required information under the Trusts (Information) Regulations 2025; it is not a general exemption for trust ownership. Establish that separate regime before using the limitation.
Nominee arrangements and director appointors have additional information duties under regulations 6A–6B and 8B–8C. The Registrar can require those particulars; a UBO submission alone does not prove compliance. Regulations 8B(3) and 8C(3) prescribe 30 days from incorporation for their new-entity submissions, and their paragraph (4) provisions address subsequent changes/inaccuracies. The core nominee/director-to-company rules are set out below; historical transitional cases and portal-specific verification remain open. Regulations 6A–6B, 8B–8C.
Regulation 6A's nominee arrangement requires all four stated features: the nominee is the registered member under Companies Act section 182; dealings in the shares require the nominator's direction; share rights can only be exercised as directed by the nominator; and the holding is at least 25% plus one share. Test the actual arrangement, not its label. A holding outside this particular definition does not eliminate the separate beneficial-ownership/control investigation. Regulation 6A(1).
The nominee must hold adequate, accurate and current nominator information. Regulation 6A(2) differentiates natural-person identity particulars, company existence/legal-status/registered-office evidence, equivalent particulars for other arrangements, and the special listed-entity or authorised-regulated-firm particulars. Record the arrangement date. The nominee must notify the company and provide those particulars and reasonably required further information within 15 days of entering the arrangement. Regulation 6A(2)–(4).
After submission, material changes or discovered significant inaccuracies must be reported to the company within 15 days beginning with the change/discovery, or a later time agreed with the company, with the event date stated. Termination or ceasing to satisfy the regulation's nominee definition also requires company notification within 15 days, stating the termination/cessation date. The company then has its own Registrar obligations under regulation 8B; an internal notice is not a filing receipt. Historic arrangements have a separate commencement-based transition, not a new grace period each year. Regulations 6A(4)–(6), 8B.
Regulation 6B requires the director to obtain and hold the prescribed information about the appointor(s), including identity/entity particulars and the appointment date. Use the actual appointment mechanism:
| Appointment mechanism | Appointors under regulation 6B(2) |
|---|---|
| Named in the stated proposed-officers statement | Subscribers. The formation cross-reference issue identified above still needs resolution. |
| Board appointment | All directors at the appointment time, including absentees and those who did not support it. |
| Appointment by member resolution | All members entitled to vote on the appointment, regardless of attendance or support. |
| Constitutional appointment by majority holders of a share class | All holders of that class at appointment, regardless of attendance or support. |
| Other constitutional right, limb (e) | The person(s) exercising that right where limbs (b)–(d) do not apply. |
| Contractual right, limb (f) | The person(s) exercising that right where limbs (b)–(e) do not apply. |
| Person engaging the director to represent their interests without a contractual or constitutional appointment right | That person in addition to the appointors identified under the preceding limbs. |
Source: regulation 6B(1)–(2). For example, a five-member board appoints a director with three votes in favour, one against and one absent. All five directors are appointors for this limb; reporting only the three supporters is incorrect. Being an appointor under this rule does not itself attribute control or influence over the director or company: regulation 6B(8) expressly preserves that distinction.
The director supplies the information and reasonably required supporting particulars to the company within 15 days of appointment. A discovered significant inaccuracy requires correction within 15 days beginning with discovery, unless a later time is agreed with the company, and the discovery date must be stated. Regulation 6B(5) addresses inaccuracies; do not silently restate it as the nominee rule's broader material-change trigger. Appointments include reappointments. Regulation 6B(7) excludes directors appointed before that regulation commenced; assess later reappointments separately. The company has its own regulation 8C Registrar obligations, including the linked exception in regulation 8C(6). Regulation 6B(3)–(8); regulation 8C.
Keep the appointment instrument, voting-entitlement/board snapshot, any separate engagement, identity evidence and both internal and Registrar receipts. These ownership-regulation notifications are distinct from Companies House's officer-particulars filing. Historical commencement cases, access restrictions, enforcement and portal-specific verification requirements remain open.
The company must take reasonable steps to identify its UBOs and keep records of those steps. Regulation 12 requires notice to anyone the company knows or has reasonable cause to believe is a UBO, asking them to confirm status and confirm/correct/supply particulars. It also permits notices to people the company knows or has reasonable cause to believe know an owner's identity or someone with that knowledge. The notice must require compliance by the end of one month beginning with its date; do not replace a calendar month with an assumed thirty-day period. Regulation 12(1)–(7).
The regulation 12(9) exception requires the company already to have the person's status and all particulars, provided by that person or with their knowledge. An unconfirmed third-party guess is insufficient. The information-holder notice under regulation 12(4) does not override the stated legal-professional-privilege protection. Regulation 12(9)–(11).
Where a registered owner's particulars appear on the register and the company knows or has reasonable cause to believe that a relevant change has occurred, regulation 13 requires notice as soon as reasonably practicable, asking for confirmation, the change date and corrected/missing particulars. Its response period is also one month. The exception for information already supplied by or with the owner's knowledge must be established. Keep investigation timing separate from the company's filing/correction deadlines. Regulation 13.
Unresolved information must be recorded honestly. Regulation 18 requires notification of identified owners whose required particulars have not been confirmed. Regulations 20–21 require notification of failures to comply with the investigation/update notices; regulation 22 requires notification of later compliance and its date. Under regulation 15, notify when an additional statement ceases to be true and the date it ceased to be true. Do not mark an identified-but-unconfirmed owner as fully verified or leave a resolved default statement uncorrected. Regulations 15, 18, 20–22.
A failure to respond does not automatically freeze shares. Schedule 1 paragraph 1 permits a warning notice after failure to comply with a regulation 12/13 notice concerning a relevant interest. If, at the end of one month beginning with the warning date, the person has neither complied nor supplied sufficient valid reason, a restrictions notice can be issued. Consider third-party rights, and take the addressee's incapacity into account when assessing valid reason. Relevant interests include shares, voting rights and specified appointment/removal rights, with Schedule 2 attribution rules. Regulation 40; Schedule 1, paragraphs 1–2.
Regulation 38 requires the warning to state its date, attach the original notice, identify the interest, state that reasons will be considered, and explain restriction effects and potential offences. Regulation 39 requires the restrictions notice to state its date, attach the warning, identify the interest, explain effects/offences and state the aggrieved person's court-application right. Schedule 1 paragraph 1(4) specifies sending the restrictions notice to the last known address. Keep proof of each stage and check any applicable supplementary procedural order before issue. Regulations 38–39; Schedule 1, paragraphs 1 and 12.
Subject to statutory exceptions and court directions, restrictions make transfers void, prevent exercise of rights, prevent specified share issues, and prohibit company payments in respect of the interest except in liquidation. Associated-right and court-approved-transfer rules also apply. These are effects of a properly issued restriction, not a general authority to confiscate ownership or retain sale proceeds. Third parties can seek protective court directions. Schedule 1, paragraphs 3–4.
The company must withdraw the restriction if it is satisfied there is sufficient valid reason for non-compliance, the original notice is complied with, or it discovers unfair impact on third-party rights. Regulation 41 requires a withdrawal notice within 14 days beginning with the day the duty to withdraw arises, stating the date, interest and that it is no longer restricted. Separately notify the Registrar about issuance, withdrawal or a court order ending restrictions, with the prescribed details/dates. Regulations 23 and 41; Schedule 1, paragraph 11.
For example, once the company receives compliance with the original notice, it cannot keep restrictions in place merely as punishment for the earlier delay. It must follow the withdrawal process and correct the relevant Registrar statements. Court relaxation/sale routes and associated offences exist under Schedule 1 paragraphs 5–10 and 13; full court mechanics, proceeds allocation, interpretation of indirect interests and any supplementary orders remain outside this draft's verified operational instructions. No investigation, warning or restrictions notice was issued in preparing this Guide.
Regulation 26 permits requests by competent authorities, the Commissioner of Income Tax, financial intelligence units, obliged entities and members of the public, subject to its conditions. Public access is limited to the beneficial owner's name, birth month and year, nationality, country of residence, and nature/extent of beneficial interest. It does not create public access to every identity document, full birth date or residential address collected for registration. Authorities have the separate statutory access protections; obliged entities access information within customer due diligence. The Registrar can notify an owner about an obliged-entity/public request under regulation 26(5); do not promise that those searches are anonymous. Regulation 26(1)–(6).
Regulation 26(7) disapplies its specified obliged-entity/public access provisions for express-trust searches. Nominator and appointor information has separate access provisions in regulations 26ZA–26ZB for competent authorities and financial intelligence units, with specified delegated access. Do not assume the public corporate-UBO fields provide public access to every nominator, appointor or trust record. Regulations 26(7), 26ZA–26ZB.
Obliged entities must use a risk-based approach and must not rely exclusively on the register to fulfil customer due diligence. A register extract is evidence to reconcile with other records, not a complete AML review or assurance of ownership accuracy. This complements the discrepancy-report duty above. Regulation 30.
An individual UBO, or a Gibraltar-incorporated corporate/legal entity acting for the UBO, can apply for non-disclosure in exceptional circumstances. The application must identify the owner, former names, birth date, usual residential address and relevant entities, and contain grounds plus supporting evidence. Grounds include minority or incapacity, or exposure to fraud, kidnapping, blackmail, violence or intimidation. The Registrar evaluates the circumstances individually; a request is not automatically approved. Regulations 31(1)–(2), 32(1)–(3).
This is an access restriction, not permission to omit required ownership information from the Registrar's filing. Nor is it secrecy from all authorities: the application concerns regulation 26(1)(c)/(d) access, and regulation 32(4) preserves access for credit institutions, financial institutions and the specified public-official obliged entities. The Guide does not infer the full scope of that last category without checking the cited Proceeds of Crime Act provision. Regulations 31–32.
The Registrar must send notice within seven days beginning with the determination date. That is not a promise to decide an application within seven days of receipt. A refusal notice must give reasons and explain the right to seek permission to appeal to the Supreme Court within 28 days beginning with the notice date. This differs from the Magistrates' Court route for civil penalties above. Current application delivery, interim handling, permission/appeal procedure, duration and revocation need separate verification. Regulation 31(3)–(6).
Regulation 35(3) permits a late permission application if the Supreme Court is satisfied there was good reason for missing the ordinary period; relief is not automatic. An applicant seeking permission must serve written notice on the Registrar within seven days beginning with issue of the permission application. Keep this service obligation separate from the Registrar’s determination-notice deadline. Regulation 35(2)–(4).
For example, a company asking to withhold a vulnerable owner's details still needs to meet its filing obligations and supply evidence for the non-disclosure request. Even a granted public-access restriction does not establish that a credit institution is barred from access under regulation 32(4). No private ownership data or risk evidence was submitted in preparing this Guide.
The GFSC assumed the Registrar function on 1 September 2026. Its announcement says the old UBO submissions portal closed on 31 August 2026. GFSC-regulated entities use the UBO section of their GFSC Portal; other covered corporate/legal entities register at the GFSC UBO portal. The announced migration period ended 30 September 2026; it is not a fresh extension for an October filing. GFSC announcement, 4 September 2026.
Verify account authority, required attachments and successful receipt before treating a filing as complete. No login, submission or migration was performed for this Guide. Core discrepancy reporting and civil-penalty safeguards are set out above; core access and non-disclosure rules are also drafted; further exceptions, detailed criminal/court procedures and historical/portal-specific nominee cases remain open; these core duties do not complete the entire ownership-transparency regime.
Section 9 requires the memorandum, registration application, prescribed supporting information and statement of compliance. Identify the proposed name, limited-by-shares status, private-company status and intended office. If an agent delivers the application, state that agent's name and address. Include proposed articles to the extent not supplied by the statutory default model-articles provisions. Companies Act, section 9.
The current FINC01 form provides choices for adopting model articles unchanged, adopting them with attached amendments, or supplying bespoke articles. It also requests the company contact email and principal-activity SIC code. Use the actual form and relevant continuation pages rather than rewriting its fields. Application FINC01, pages 1–4.
For a share company, section 10 requires the total shares taken on formation, their aggregate nominal value, class totals and rights, paid/unpaid amounts and subscriber allocations. FINC01 separately labels authorised-capital tables and initial-shareholding details: reconcile both instead of assuming every authorised share has been subscribed. Companies Act, section 10; FINC01, sections G1–G5.
Example: if a proposed structure authorises 1,000 ordinary £1 shares and two subscribers each take 100 fully paid shares, the authorised nominal amount is 1,000 × £1 = £1,000, while the initial subscriptions total (100 + 100) × £1 = £200, with £0 unpaid on those subscribed shares. This is illustrative arithmetic, not a prescribed minimum capital or proof that the remaining 800 shares have been issued. Confirm the chosen structure and rights against the constitution before filing.
Section 13 permits the compliance statement to be made by a Supreme Court solicitor, a qualifying barrister acting as solicitor engaged in formation, or a person named in the articles as director or secretary. FINC23 implements the last route. A proposed director not named in the articles cannot be assumed to meet that wording solely by being proposed for appointment. Companies Act, section 13; FINC23.
The 2025 fee regulations, effective 1 August 2025, set incorporation at £100, with £10 stamp duty payable at incorporation. These two listed charges total £110. This excludes professional services and separately chargeable filings, including the officer-particulars filing described above. Legal Notice 211/2025, regulation 2 and Schedule 24 replacement.
The fee table lists a £200 same-day urgency fee where correct documents arrive before noon and a £500 two-hour service with correct documents lodged between 9am and 3pm. Confirm the selected service and total payable; the general business page's older “24 hours” wording is not a guaranteed turnaround. Companies House fee table, page 1.
Registration produces a certificate recording the company name, number, date and type. The statutory effects begin on incorporation, not merely on submitting papers. Keep the certificate, filed constitution, subscriber allocations, consents, compliance statement and filing receipts together. Companies Act, sections 14–16.
Complete the ownership-reporting checks above and arrange a separate assessment of business and sector permissions, tax registration and employment requirements. This Guide does not establish completion of those processes. Use the existing corporate-tax Guide and payroll Guide for those topics, with their own scope and sources.
Independent source review and professional attestation are pending. Special-name approvals, full ownership-reporting requirements, regulated-sector formation and the section 12 cross-reference require further work. Guide presence is not comprehensive Gibraltar coverage.
An obliged entity that obtains information under regulation 26 and discovers a material inconsistency with other information it holds must report the specified details to the Registrar within 30 days of discovery, or a later time agreed with the Registrar. Establish obliged-entity status and retain both evidence sets and the discovery date. This is distinct from the company's regulation 8 correction duty; it is not automatically a duty on every member of the public who notices a typo. The Registrar can seek clarification, require the company to issue the specified investigation notice, and place an appropriate notice on the register pending resolution. Regulation 26A.
For the specified failures listed in regulation 42(1), the Registrar can impose an appropriate civil penalty up to £10,000 on a specified person. The list includes a Gibraltar corporate/legal entity, director, beneficial owner or nominee, and express trusts. The ceiling is not an automatic flat late-filing fee or a promise that every breach is covered by that provision. In particular, do not assume the regulation 26A discrepancy duty appears in regulation 42(1)'s list. Regulation 42(1), (6)–(7).
The Registrar must not impose that penalty where there are reasonable grounds to be satisfied the person took all reasonable steps to ensure compliance. Before imposing it, the Registrar must give written notice of the proposal, amount, reasons and a representation period of at least 28 days. A written decision follows, including reasons and appeal rights if a penalty is imposed. Preserve evidence of compliance efforts, the notice and representations; the safeguard is not a self-granted exemption. Regulation 42(2)–(4).
A regulation 42 penalty can be appealed to the Magistrates' Court, which can uphold, vary or quash it. The 28-day minimum above is the representation period, not a verified court appeal deadline. Regulation 43 does not itself state that deadline; obtain the applicable court procedure before lodging an appeal. Regulation 43.
Regulation 44 separately criminalises knowingly or recklessly providing the Registrar with a document or statement that is misleading, false or deceptive in a material particular. Regulation 45 addresses specified non-compliance offences and includes an all-reasonable-steps defence, consideration of relevant Registrar guidance when deciding whether an express trust or Gibraltar-incorporated corporate/legal entity committed the offence, and a bar on a regulation 42 penalty where the specified person is convicted under regulation 45. Do not add criminal and civil amounts mechanically or treat an innocent error as necessarily satisfying regulation 44. Regulations 44–45.
The published regulation 45(5) list repeats the corporate/legal-entity entry in paragraphs (d) and (e); it must not be silently rewritten to match regulation 42's director entry. Regulation 47 separately addresses officer consent, connivance or neglect where a company commits the specified offence. Particular criminal liability, current standard-scale amounts, court filing procedures, restriction notices and public-access exemptions require further verification. Regulations 45(5)–47.
This job does not by itself determine foreign-country liability or replace a separate residence, treaty, payroll or foreign-tax-relief analysis. Preserve those conclusions separately using the linked country Guides and the facts identified below. No additional foreign exemption or claim method is established here.
The authorised/subscribed-capital scenario already stated in the application method has this arithmetic control. It does not prescribe minimum capital or deem unissued shares issued.
name: Gibraltar formation authorised and subscribed capital reconciliation
inputs:
authorised_shares: 1000
nominal_per_share: 1
first_subscriber_shares: 100
second_subscriber_shares: 100
steps:
- authorised_nominal: authorised_shares * nominal_per_share
- subscribed_shares: first_subscriber_shares + second_subscriber_shares
- subscribed_nominal: subscribed_shares * nominal_per_share
- authorised_not_subscribed: authorised_shares - subscribed_shares
expected:
authorised_nominal: 1000
subscribed_shares: 200
subscribed_nominal: 200
authorised_not_subscribed: 800
The 25/26-share scenario already stated in the ownership method compares the numerical ownership indication only. Other control facts and the complete investigation remain required in both cases.
name: Gibraltar company ownership indication share boundary
inputs:
equal_shares: 100
smaller_holding: 25
larger_holding: 26
steps:
- smaller_percent: smaller_holding / equal_shares * 100
- larger_percent: larger_holding / equal_shares * 100
- indicative_share_count: equal_shares * 0.25 + 1
expected:
smaller_percent: 25
larger_percent: 26
indicative_share_count: 26
The dates below preserve the source reads recorded in the existing Guide. This structural repair does not claim a fresh verification of every old rule. New executable controls repeat the existing scenario assumptions; their exact responsive source excerpts and 31 October read scopes are recorded in the country repair ledger.
Not yet confirmed: Special-name approvals, alternative entities/sector permissions, historical nominee/appointor cases, section 12 cross-reference and live submission/authority receipts remain unresolved. Current source/editorial review of this structural continuation and professional attestation remain separate. The country remains partial; this continuation does not grant professional attestation.
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