This article was originally published in the June edition of the International Financial Law Review.

The Companies Act 2014 ("Act") was recently passed by the Irish parliament and most of its provisions will come into force on June 1 2015 ("Commencement Date"). The Act is largely a consolidation and modernisation of existing Irish companies legislation.

However, there are a number of issues which lenders will need to consider from a practical perspective in respect of Irish incorporated obligors.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.