参考答案：

 The name clause Except in relation to specifcally exempted companies such as those involved in charitable work, companies are required to indicate that they are operating on the basis of limited liability. Thus private companies are required to end their names either with the word ‘limited’ or the abbreviation ‘ltd’; and public companies must end their names with the words ‘public limited company’ or the abbreviation ‘plc’ (CA AIHE ss.BE, BG & C0). The Registrar of Companies will not register any company with a name that is the same as one already on the index of business names index (CA AIHE s.BF(c)). Certain categories of names are, subject to the decision of the Secretary of State, unacceptable per se, as follows: (i) names which in the opinion of the Secretary of State constitute a criminal offence (s.BF(A)(e)). (ii) names which in the opinion of the Secretary of State are offensive (s.BF(A)(e)). (iii) names which are likely to give the impression that the company is connected with either government or local government authorities (s.BF(B)(a)). (iv) names which include a work or expression specified under the Company and Business Names Regulations AIHA (s.BF(B)(b)). The name of a company can always be changed by a special resolution of the company so long as it continues to comply with the above requirements (s.BH(A)).