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UK Corporate Governance Code
Practical Law UK Glossary 2-502-1888 (Approx. 4 pages)
Glossary
UK Corporate Governance Code
The key source of corporate governance recommendations for all companies with a UK premium listing, whether incorporated in the UK or elsewhere. The UK Corporate Governance Code consists of principles and provisions of good governance and is applied on a comply or explain approach.
The applicable version of the Code depends on the financial year concerned:
- The 2018 Code, published on 16 July 2018, applies to financial years beginning on or after 1 January 2019 and before 1 January 2025 (with the exception of Provision 29 of the 2018 Code which continues to apply to financial years beginning before 1 January 2026).
- The 2024 Code, published on 22 January 2024, applies to financial years beginning on or after 1 January 2025 (with the exception of Provision 29 of the 2024 Code which applies to financial years beginning on or after 1 January 2026).
For further details of the 2024 Code, see Practice note, 2024 UK Corporate Governance Code: overview: financial years beginning on or after 1 January 2025.
For details of Practical Law's corporate governance materials, see Practice note, A guide to Practical Law's UK corporate governance materials.