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Gazette meaning

What does Gazette mean?
In legal practice, “Gazette” means the official public record used to publish statutory and court‑directed notices that give constructive notice and often trigger time limits. In the UK, this is The london gazette (England and Wales), The Edinburgh Gazette (Scotland) and The Belfast Gazette (Northern Ireland), collectively “The Gazette”; in Ireland, the equivalent is Iris Oifigiúil. Many statutes and rules require Gazette publication, including in insolvency (bankruptcy/sequestration, winding up, administration), company law (change of name, strike‑off/restoration, petitions) and estates (creditors’ notices, for example a Trustee Act 1925 section 27 notice). References to “the Gazette” in UK legislation are generally read as the relevant national Gazette for the jurisdiction. Practically, to “gazette” a matter is to publish the required notice; a Gazette notice provides evidence of publication and is searchable online. Publication can be a condition of validity, commence objection or claim periods, and is used for service by advertisement where permitted. Usage is broadly consistent across England & Wales, Scotland and Northern Ireland; in Ireland, equivalent requirements refer to Iris Oifigiúil.
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View the related Checklists about Gazette

CHECKLISTS
Voluntary striking off and dissolution of UK companies: Companies Act 2006 practitioner checklist (DS01, stakeholder notifications, Gazette notices and objections)

This checklist outlines the matters to be reviewed and the actions to take in order to voluntarily strike off and dissolve a company in the proper manner. Step Notes/Resources Tick box when the step is completed or the matter considered Preparing for voluntary strike off and preliminary checks Confirm that the company has not, at any time in the last three months: altered its name traded or otherwise conducted business of any kind disposed of property for consideration where the asset was held with the aim of disposing for gain in the ordinary course of business undertaken any other activity at all This does not apply if the activities above were carried out solely to make the strike off application, to conclude the company’s affairs, or to comply with a statutory obligation (for example, filing the company’s accounts or a confirmation statement), and nothing further. If the company has undertaken anything outside these exceptions, it cannot apply...

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CHECKLISTS
Creditor winding-up petitions against companies registered in England and Wales: checklist, timetable, service, Gazette advertisement, forms and procedural requirements

The Corporate Insolvency and Governance Act 2020 introduced, on a temporary footing, substantial restrictions on a creditor’s ability to pursue a winding-up order against a company. For guidance on the position prior to 1 October 2021, see Practice Note: Corporate Insolvency and Governance Act 2020—temporary changes to corporate statutory demands and winding-up petitions [Archived]. For the regime applying from 1 October 2021 to 31 March 2022 (which included a higher threshold for petition debts and required a creditor to give 21 days’ notice of an intention to present a winding-up petition), see Practice Note: Corporate Insolvency and Governance Act 2022—winding-up petitions from 1 October 2021 to 31 March 2022 [Archived]. Serve statutory demand Prepare a statutory demand that contains the particulars mandated by rule 7.3 of the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024 (see Practice Note: Company statutory demand), and instruct a process server to effect service...

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NEWS
UK international trade weekly 18 September 2025: WTO safeguard investigations (Egypt), TRA imports dashboard, EU-UK TCA committee updates, HMRC customs guidance, and new practice notes

In this issue: WTO Trade in goods Customs Daily and weekly news alerts New and updated content Egypt launches two WTO safeguard investigations on import injury concerns The World Trade Organization noted that Egypt has opened two distinct safeguard probes to assess if rising import volumes are inflicting serious harm on local industries. Egypt has invited consultations, pursuant to Article 12.4, with relevant WTO members holding significant export interests in the products at issue. Stakeholders have 30 days from the date the Notice of Initiation appears in Egypt’s Official Gazette to file written submissions and corroborating evidence...

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NEWS
UK ICO declines to investigate Mail Online complaint over lack of ‘reject all’ cookie option, citing enforcement priorities; complainant challenges regulator’s response

Baines contended that Mail Online—ranked the UK’s third most visited news site and fifth globally by trade outlet Press Gazette—was breaching privacy laws. Rather than offering a ‘reject all’ option, its banner presents a ‘got it’ button that signifies consent to cookies, alongside a ‘cookie settings’ control to amend cookie preferences. The complaint referenced multiple remarks from ICO officials about cookie banners, among them a June interview deputy commissioner Stephen Bonner granted to MLex. Following a freedom of information request, the ICO released that interview. According to MLex, the ICO has now refused to open an investigation into the matter. In a letter to Baines dated 14 November 2023, the ICO stated that it had passed on the information concerned...

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NEWS
Trustee Act 1925, section 27: protection for personal representatives on intestacy—unknown claims, advertisement wording, required searches and limits (England and Wales)

See Q&A: To what extent does section 27 of the Trustee Act 1925 provide protection for administrators on an intestacy against claims by unknown beneficiaries and creditors? Under section 27 of the Trustee Act 1925 (TA 1925), personal representatives may publish notice in the Gazette and a local newspaper, inviting anyone with an interest to deliver details of a claim within a period, no shorter than two months...

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View the related Practice Notes about Gazette

PRACTICE NOTES
Voluntary company striking off (Companies Act 2006, s 1003): practitioner guide to suitability, preparations, DS01 notifications, Gazette notices, objections and DS02 withdrawal

This brief overview explains the steps for voluntarily removing a company from the companies register under section 1003(1) of the Companies Act 2006 (CA 2006). It excludes removals initiated by the Registrar of Companies, which are addressed in Practice Note: The Registrar's powers to strike off a defunct company. For an in‑depth examination of the statute, case law and process regarding striking off a company, see Practice Note: Voluntary striking off and dissolution. For a practical, step‑by‑step outline of the procedure for striking off a company, refer to Flowchart: Voluntary striking off—flowchart. Check that the voluntary strike off procedure is suitable Before making the strike off application, the company’s management and/or advisers should assess whether the process is appropriate. It is typically only appropriate for a solvent company with comparatively simple affairs and assets that are straightforward to close or distribute. Alternative routes to dissolution, such as voluntary liquidation, may suit companies with more complex business matters. For further detail, see Practice Note: Voluntary striking off and dissolution....

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PRACTICE NOTES
Mexico FDI review regime: legal framework, reserved sectors, thresholds, neutral investment, RNIE registration, penalties, procedure and merger control; 2025 nearshoring tax incentives and competition reforms

1. What is the applicable legislation? The main statute overseeing foreign direct investment (FDI) in Mexico is the Foreign Investment Law (FIL), published in the Federal Official Gazette (Diario Oficial de la Federación) on 27 December 1993 and most recently amended on 15 June 2018, together with its Regulations. The Regulations to the FIL and the National Foreign Investment Registry were published in the Federal Official Gazette on 9 September 1998. Additionally, international FDI treaties—ie where a foreign investor’s participation confers a majority or control of the entity, management rights, or other comparable entitlements (covering any corporate right, not only economic rights to receive a defined return)—known as Agreements for the Encouragement and Reciprocal Protection of Investments (Acuerdos de Promoción y Protección Recíproca de las Inversiones, or ‘APPRIs’) are intended to promote and protect capital cashflow directed into productive sectors. APPRIs are recognised for generating confidence among foreign investors, as they nurture a favourable setting for investment and encourage economic development. Mexico has subscribed to 32 APPRIs with...

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PRACTICE NOTES
Ending trusts and trustee retirement: trustee indemnities and liens, contractual liability, section 27 TA 1925 notices, beneficiary indemnities and releases (England and Wales)

Trustees may recover an indemnity from the trust fund in respect of expenses, including: administration costs the costs of proceedings against third parties trust proceedings The need to seek an indemnity commonly arises on final distributions, when trustees could face liabilities arising later. It also frequently comes up when trustees retire. Administration expenses A trustee is entitled to be reimbursed from the trust fund for expenses properly incurred while acting for the trust. Examples include: trustees’ fees investment management fees legal or accounting fees After establishing the extent of any outstanding liabilities for trust expenses, the trustees should set aside a reserve to cover the anticipated amounts. Section 27 of the Trustee Act 1925 (TA 1925) enables trustees to protect themselves by placing notices for interested persons (beneficiaries and creditors) in an appropriate newspaper or gazette and, where land is concerned, also in a newspaper circulating in the district in which the...

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View the related Precedents about Gazette

PRECEDENTS
Gazette Notice for Rights Issue: Overseas Shareholders Without UK/EEA Address—Inspection and Collection of Prospectus and Provisional Allotment Letters (Companies Act 2006, s.562(3))

[ insert name of company ] plc (Registered in [ insert country of incorporation ] with number [ insert company number ]) [ insert description of rights issue, eg Proposed [ insert offer ratio, eg 5 for 8 ] rights issue of [ insert total number new shares to be issued ] new ordinary shares of [ insert nominal value ] each at [ insert offer price ] per ordinary share ] This notice is issued, in accordance with section 562(3) of the Companies Act 2006, to every person whose name appears on the register at the close of business on [ insert date ] (the Rights Issue Record Date) as a holder of ordinary shares of [ insert nominal value ] each (the Ordinary Shares) in [ insert name of company ] plc (the Company) who does not have a registered address in the UK or an EEA State and has...

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PRECEDENTS
Gazette notice template for payment out of capital to redeem shares under the Companies Act 2006, including inspection rights and five-week creditor objection period

Company number: [ insert number ] [ insert company name ] Limited (the Company) Payment out of capital for redemption of shares in the company In accordance with section 719 of the Companies Act 2006, the Company hereby gives notice that: On [ insert date ], the shareholders sanctioned a payment out of capital under section 716 of the Companies Act 2006 to enable the Company to redeem [ insert number of shares ] [ redeemable ] shares of £[ insert nominal amount ] each; The permissible capital payment, as defined by section 710 of the Companies Act 2006, for the relevant shares is £[ insert amount ]; The directors’ statement and the auditors’ report required by section 714 of the Companies Act 2006 in relation to the proposed out-of-capital payment are available for inspection at [ [ the registered office of the Company ] OR [ insert details of relevant address ] ] ; and Any creditor of the Company...

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PRECEDENTS
Gazette notice template: payment out of capital for off-market share buyback by a private limited company (Companies Act 2006 Pt 18 Ch 5, s.719)

Company number: [ insert number ] [ insert company name ] limited (the Company) PURCHASE OF OWN SHARES OUT OF CAPITAL The Company gives notice under section 719 CA 2006 that: On [ insert date ], the Company passed a special resolution approving a payment out of capital under section 716 CA 2006 to purchase [ insert number ] [ insert class ] shares of [ insert nominal value ] each in its capital; The permissible capital payment (section 710 CA 2006) for the purchase is £[ insert amount ]; The directors’ statement and the auditor’s report required by section 714 CA 2006, regarding the proposed payment out of capital, are available for inspection at [ [ insert address of the Company’s registered office ] OR [ insert details of the Company’s alternative inspection location complying with CA 2006, ss 720, 1136 and the Companies (Company Records) Regulations 2008, SI 2008/3006, reg 3 ] ]; Any Company creditor may, within five weeks...

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