A note outlining the changes to the law on declaration of directors' interests under the Companies Act 2006. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials.

Chapter 2 of Part 10 (general duties of directors) came into force on 1 October 2007, other than the provisions relating to directors' conflict of interest duties in sections 175 to 177 came into force on 1 October 2008, along with the provisions relating to declarations of interest in existing transactions or arrangements in Chapter 3 of Part 10 (sections 182 to 187).