The Department of Enterprise, Trade and Employment has announced that the interim period under the Companies (Miscellaneous Provisions) (Covid-19) Act 2020 has been extended to 31 December 2022.  As a result, the temporary amendments made to the Companies Act 2014 and the Industrial and Provident Societies Act 1893, to address some of the logistical issues arising as a result of COVID-19, will continue to apply until that date.

The announcement specifically mentions an extension of the provisions relating to virtual general meetings and business solvency (including the period of examinership and the threshold at which a company is deemed unable to pay its debts). The provisions relating to the execution of documents under seal are not specifically mentioned in the announcement however may be included in the statutory instrument once published.

The announcement states that this is likely to be the final extension of these temporary provisions however notes that work is progressing to place virtual AGMs and shareholder meetings on a permanent statutory footing.

While this is likely to be the final extension of these particular measures, work is continuing to put virtual AGMs and general meetings on a permanent statutory footing.

https://enterprise.gov.ie/en/News-And-Events/Department-News/2022/April/202204282.html