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As of 30 September 2013, all UK, Channel Island and Isle of Man incorporated public companies which have securities admitted to trading on a multilateral trading facility in the UK will be subject to the Code, irrespective of their place of central management and control. So, where a UK public company has shares admitted to AIM, but its place of central management and control is overseas, the company will become a Code company in the autumn.

Clifford Chance has prepared a briefing describing this change to the Code, providing a flow diagram to identify which companies will be caught by the Code from September and setting out next steps for companies affected by the change.

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