Background WavePink WaveYellow Wave

IAA UK HOLDINGS LIMITED (00791700)

Meet the innovation, Meet the Corpium App.

Search a Company or Director

Introduction

Watch Company
Updated On: 12/09/2026
I

IAA UK HOLDINGS LIMITED

IAA UK HOLDINGS LIMITED is an active company incorporated on with the registered office located in London. The company operates in the Financial and Insurance Activities sector, specifically engaged in activities of other holding companies n.e.c.. IAA UK HOLDINGS LIMITED was registered 62 years ago.(SIC: 64209)

Status

active

Active since 62 years ago

Company No

00791700

LTD Company

Age

62 Years

Incorporated 13 February 1964

Size

N/A

Accounts

ARD: 27/12

Up to Date

14 days left

Last Filed

Made up to 31 December 2024 (1 year ago)
Submitted on 26 September 2025 (1 year ago)
Period: 1 January 2024 - 31 December 2024(13 months)
Type: Dormant

Next Due

Due by 27 September 2026
Period: 1 January 2025 - 27 December 2025

Confirmation Statement

Up to Date

5 months left

Last Filed

Made up to 4 February 2026 (7 months ago)
Submitted on 10 February 2026 (7 months ago)

Next Due

Due by 18 February 2027
For period ending 4 February 2027

Previous Company Names

KAR UK HOLDINGS LIMITED
From: 18 December 2017To: 31 December 2019
KAR UK HOLDINGS PLC
From: 18 December 2017To: 18 December 2017
HOLDING & BARNES PLC
From: 13 February 1964To: 18 December 2017

Contact

Address

One Fleet Place London, EC4M 7WS,

Timeline

33 key events • 1964 - 2025

Funding Officers Ownership
Company Founded
Feb 64
Director Joined
Jan 10
Director Left
Mar 11
Director Joined
Jul 15
Director Left
Jul 15
Director Joined
Jul 15
Funding Round
Jun 16
Share Issue
Jun 16
Funding Round
Jun 16
Funding Round
Sept 16
Funding Round
Jan 17
Capital Update
Apr 19
Director Joined
Sept 19
Director Joined
Sept 19
Director Left
Sept 19
Director Left
Sept 19
Owner Exit
Feb 20
Director Joined
Oct 21
Director Left
Oct 21
Director Left
Aug 22
Director Joined
Aug 22
Director Joined
Apr 23
Director Joined
Apr 23
Director Joined
Apr 23
Director Left
Apr 23
Director Left
Apr 23
Director Left
Aug 23
Director Left
Jul 24
Director Left
Jan 25
Director Joined
Jan 25
Director Joined
Apr 25
Director Joined
Aug 25
Director Left
Aug 25
6
Funding
25
Officers
1
Ownership
0
Accounts

Capital Table

People

Officers

22

4 Active
18 Resigned

HOLDING, Terence Anthony

Resigned
Montville House, GuernseyGY1 1BH
Born April 1933
Director
Appointed N/A
Resigned 01 Jan 2007

HANKINS, Stephen David

Resigned
Southend Road, Woodford GreenIG8 8HD
Born March 1962
Director
Appointed 04 Jan 2010
Resigned 17 Aug 2022

BURRILL, William

Resigned
32 Thorpe Leas, Canvey IslandSS8 0BA
Born April 1943
Director
Appointed N/A
Resigned 23 May 1996

HOLDING, Pamela Joan

Resigned
Monnaie De Bas, St AndrewsGY6 8UA
Born July 1937
Director
Appointed N/A
Resigned 01 Jan 2007

SKUY, Benjamin

Resigned
ThornhillL4J 7K7
Born February 1963
Director
Appointed 12 Jun 2015
Resigned 28 Jun 2019

LOUGHMILLER, Eric Michael

Resigned
Naperville60565
Born March 1959
Director
Appointed 12 Jun 2015
Resigned 28 Jun 2019

RUMBOLL, Thomas Charles

Resigned
Bentley Moor Lane, DoncasterDN6 7BD
Born May 1978
Director
Appointed 17 Aug 2022
Resigned 31 Jul 2024

JOHNSTON, Vance

Resigned
Westbrook Corporate Centre, WestchesterIL 60154
Born April 1969
Director
Appointed 28 Jun 2019
Resigned 15 Oct 2021

PERYAR, James Sidney

Resigned
Westbrook Corporate Center, Westchester
Born August 1974
Director
Appointed 28 Jun 2019
Resigned 20 Mar 2023

HEALY, Susan Lynn

Resigned
Blagrave Street, ReadingRG1 1PL
Born April 1966
Director
Appointed 16 Oct 2021
Resigned 20 Mar 2023

WATT, Darren

Active
Fleet Place, LondonEC4M 7WS
Born January 1972
Director
Appointed 20 Mar 2023

WYANT, Sam

Resigned
Fleet Place, LondonEC4M 7WS
Born September 1971
Director
Appointed 20 Mar 2023
Resigned 01 Jan 2025

JACOBS, Eric

Resigned
Blagrave Street, ReadingRG1 1PL
Born April 1967
Director
Appointed 20 Mar 2023
Resigned 02 Aug 2023

WATT, Darren

Resigned
Blagrave Street, ReadingRG1 1PL
Secretary
Appointed 30 Mar 2023
Resigned 17 Jul 2023

WATT, Darren

Active
Fleet Place, LondonEC4M 7WS
Secretary
Appointed 20 Mar 2023

ESHUIS, Shane

Active
Fleet Place, LondonEC4M 7WS
Born July 1970
Director
Appointed 01 Jan 2025

PERVIN, Jonathan Daniel

Resigned
Adwick-Le-Street, DoncasterDN6 7BD
Born April 1987
Director
Appointed 01 May 2025
Resigned 01 Aug 2025

BARLOW, Ryan Anthony

Active
Adwick-Le-Street, DoncasterDN6 7BD
Born August 1982
Director
Appointed 01 Aug 2025

STECKER, Stewart

Resigned
146 Clayhall Avenue, IlfordIG5 0LE
Secretary
Appointed N/A
Resigned 19 Oct 1999

SMITH, Richard

Resigned
Charfleets Road, Canvey IslandSS8 0PQ
Born February 1946
Director
Appointed 04 Dec 1996
Resigned 14 Feb 2011

HUNN, Ricky George

Resigned
Greystead, OrsettRM16 3HX
Born July 1953
Director
Appointed N/A
Resigned 06 Apr 1998

BACHE, Matthew Paul

Resigned
Southend Road, Woodford GreenIG8 8HD
Born March 1966
Director
Appointed 01 Feb 2000
Resigned 12 Jun 2015

Persons with significant control

2

1 Active
1 Ceased

Iaa International Holdings Limited

Active
Aquis House, ReadingRG1 1PL

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Right to appoint and remove directors
Notified 26 Oct 2021

Kar International Holdings Limited

Ceased
Blagrave Street, ReadingRG1 1PL

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Notified 06 Apr 2016

Fundings

Financials

Latest Activities

Filing History

244

Confirmation Statement With No Updates
10 February 2026
CS01Confirmation Statement
Accounts With Accounts Type Dormant
26 September 2025
AAAnnual Accounts
Appoint Person Director Company With Name Date
12 August 2025
AP01Appointment of Director
Termination Director Company With Name Termination Date
12 August 2025
TM01Termination of Director
Appoint Person Director Company With Name Date
1 May 2025
AP01Appointment of Director
Confirmation Statement With No Updates
4 February 2025
CS01Confirmation Statement
Appoint Person Director Company With Name Date
3 January 2025
AP01Appointment of Director
Termination Director Company With Name Termination Date
2 January 2025
TM01Termination of Director
Accounts With Accounts Type Dormant
11 September 2024
AAAnnual Accounts
Termination Director Company With Name Termination Date
1 August 2024
TM01Termination of Director
Confirmation Statement With No Updates
5 February 2024
CS01Confirmation Statement
Change Registered Office Address Company With Date Old Address New Address
29 January 2024
AD01Change of Registered Office Address
Accounts With Accounts Type Dormant
3 November 2023
AAAnnual Accounts
Notification Of A Person With Significant Control
7 September 2023
PSC02Notification of Relevant Legal Entity PSC
Withdrawal Of A Person With Significant Control Statement
7 September 2023
PSC09Update to PSC Statements
Second Filing Of Director Termination With Name
5 September 2023
RP04TM01RP04TM01
Second Filing Of Director Termination With Name
5 September 2023
RP04TM01RP04TM01
Termination Director Company With Name Termination Date
4 August 2023
TM01Termination of Director
Second Filing Of Director Appointment With Name
19 July 2023
RP04AP01RP04AP01
Second Filing Of Director Appointment With Name
19 July 2023
RP04AP01RP04AP01
Second Filing Of Director Appointment With Name
19 July 2023
RP04AP01RP04AP01
Appoint Person Secretary Company With Name Date
17 July 2023
AP03Appointment of Secretary
Termination Secretary Company With Name Termination Date
17 July 2023
TM02Termination of Secretary
Appoint Person Secretary Company With Name Date
3 April 2023
AP03Appointment of Secretary
Appoint Person Director Company With Name Date
3 April 2023
AP01Appointment of Director
Appoint Person Director Company With Name Date
3 April 2023
AP01Appointment of Director
Appoint Person Director Company With Name Date
3 April 2023
AP01Appointment of Director
Termination Director Company With Name Termination Date
3 April 2023
TM01Termination of Director
Termination Director Company With Name Termination Date
3 April 2023
TM01Termination of Director
Confirmation Statement With No Updates
7 February 2023
CS01Confirmation Statement
Accounts With Accounts Type Dormant
5 October 2022
AAAnnual Accounts
Termination Director Company With Name Termination Date
18 August 2022
TM01Termination of Director
Appoint Person Director Company With Name Date
18 August 2022
AP01Appointment of Director
Confirmation Statement With Updates
8 February 2022
CS01Confirmation Statement
Appoint Person Director Company With Name Date
18 October 2021
AP01Appointment of Director
Termination Director Company With Name Termination Date
18 October 2021
TM01Termination of Director
Accounts With Accounts Type Dormant
21 September 2021
AAAnnual Accounts
Confirmation Statement With No Updates
26 February 2021
CS01Confirmation Statement
Accounts With Accounts Type Full
8 January 2021
AAAnnual Accounts
Confirmation Statement With Updates
10 February 2020
CS01Confirmation Statement
Notification Of A Person With Significant Control Statement
4 February 2020
PSC08Cessation of Other Registrable Person PSC
Cessation Of A Person With Significant Control
4 February 2020
PSC07Cessation of Relevant Legal Entity PSC
Resolution
31 December 2019
RESOLUTIONSResolutions
Change Of Name Notice
31 December 2019
CONNOTConfirmation Statement Notification
Confirmation Statement With No Updates
29 October 2019
CS01Confirmation Statement
Accounts With Accounts Type Full
2 October 2019
AAAnnual Accounts
Appoint Person Director Company With Name Date
6 September 2019
AP01Appointment of Director
Appoint Person Director Company With Name Date
6 September 2019
AP01Appointment of Director
Termination Director Company With Name Termination Date
6 September 2019
TM01Termination of Director
Termination Director Company With Name Termination Date
6 September 2019
TM01Termination of Director
Legacy
10 April 2019
SH20SH20
Capital Statement Capital Company With Date Currency Figure
10 April 2019
SH19Statement of Capital
Legacy
10 April 2019
CAP-SSCAP-SS
Resolution
10 April 2019
RESOLUTIONSResolutions
Confirmation Statement With No Updates
26 October 2018
CS01Confirmation Statement
Accounts With Accounts Type Full
30 September 2018
AAAnnual Accounts
Statement Of Companys Objects
18 December 2017
CC04CC04
Re Registration Memorandum Articles
18 December 2017
MARMAR
Certificate Change Of Name Re Registration Public Limited Company To Private
18 December 2017
CERT11CERT11
Resolution
18 December 2017
RESOLUTIONSResolutions
Reregistration Public To Private Company
18 December 2017
RR02RR02
Resolution
18 December 2017
RESOLUTIONSResolutions
Change Of Name Notice
18 December 2017
CONNOTConfirmation Statement Notification
Confirmation Statement With Updates
31 October 2017
CS01Confirmation Statement
Accounts With Accounts Type Full
27 September 2017
AAAnnual Accounts
Change Account Reference Date Company Previous Shortened
26 June 2017
AA01Change of Accounting Reference Date
Capital Allotment Shares
1 February 2017
SH01Allotment of Shares
Confirmation Statement With Updates
9 December 2016
CS01Confirmation Statement
Resolution
15 November 2016
RESOLUTIONSResolutions
Resolution
21 October 2016
RESOLUTIONSResolutions
Accounts With Accounts Type Full
5 October 2016
AAAnnual Accounts
Capital Allotment Shares
16 September 2016
SH01Allotment of Shares
Change Registered Office Address Company With Date Old Address New Address
13 July 2016
AD01Change of Registered Office Address
Change Account Reference Date Company Previous Shortened
28 June 2016
AA01Change of Accounting Reference Date
Capital Variation Of Rights Attached To Shares
22 June 2016
SH10Notice of Particulars of Variation
Capital Allotment Shares
21 June 2016
SH01Allotment of Shares
Capital Alter Shares Consolidation
21 June 2016
SH02Allotment of Shares (prescribed particulars)
Capital Allotment Shares
21 June 2016
SH01Allotment of Shares
Auditors Resignation Company
1 February 2016
AUDAUD
Annual Return Company With Made Up Date Full List Shareholders
28 October 2015
AR01AR01
Accounts With Accounts Type Full
14 October 2015
AAAnnual Accounts
Change Account Reference Date Company Current Shortened
7 October 2015
AA01Change of Accounting Reference Date
Appoint Person Director Company With Name Date
14 July 2015
AP01Appointment of Director
Appoint Person Director Company With Name Date
13 July 2015
AP01Appointment of Director
Termination Secretary Company With Name Termination Date
13 July 2015
TM02Termination of Secretary
Termination Director Company With Name Termination Date
13 July 2015
TM01Termination of Director
Annual Return Company With Made Up Date Full List Shareholders
16 October 2014
AR01AR01
Change Person Director Company With Change Date
10 October 2014
CH01Change of Director Details
Change Person Director Company With Change Date
10 October 2014
CH01Change of Director Details
Accounts With Accounts Type Full
7 October 2014
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
22 October 2013
AR01AR01
Accounts With Accounts Type Group
2 October 2013
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
29 October 2012
AR01AR01
Accounts With Accounts Type Group
4 October 2012
AAAnnual Accounts
Change Person Director Company With Change Date
17 July 2012
CH01Change of Director Details
Annual Return Company With Made Up Date Full List Shareholders
24 October 2011
AR01AR01
Accounts With Accounts Type Group
4 October 2011
AAAnnual Accounts
Termination Director Company With Name
3 March 2011
TM01Termination of Director
Change Person Director Company With Change Date
14 October 2010
CH01Change of Director Details
Change Person Secretary Company With Change Date
14 October 2010
CH03Change of Secretary Details
Change Person Director Company With Change Date
14 October 2010
CH01Change of Director Details
Change Person Director Company With Change Date
14 October 2010
CH01Change of Director Details
Annual Return Company With Made Up Date Full List Shareholders
11 October 2010
AR01AR01
Accounts With Accounts Type Group
5 October 2010
AAAnnual Accounts
Change Registered Office Address Company With Date Old Address
3 June 2010
AD01Change of Registered Office Address
Annual Return Company With Made Up Date Full List Shareholders
18 February 2010
AR01AR01
Appoint Person Director Company With Name
14 January 2010
AP01Appointment of Director
Accounts With Accounts Type Group
5 November 2009
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
12 October 2009
AR01AR01
Legacy
14 October 2008
363aAnnual Return
Accounts With Accounts Type Full
1 September 2008
AAAnnual Accounts
Accounts With Accounts Type Group
31 October 2007
AAAnnual Accounts
Legacy
22 October 2007
363aAnnual Return
Legacy
24 January 2007
288bResignation of Director or Secretary
Legacy
24 January 2007
288bResignation of Director or Secretary
Accounts Amended With Accounts Type Group
2 January 2007
AAMDAAMD
Accounts With Accounts Type Group
4 November 2006
AAAnnual Accounts
Legacy
17 October 2006
363aAnnual Return
Legacy
14 November 2005
363aAnnual Return
Accounts With Accounts Type Group
14 November 2005
AAAnnual Accounts
Legacy
26 November 2004
363sAnnual Return (shuttle)
Accounts With Accounts Type Group
2 November 2004
AAAnnual Accounts
Legacy
30 September 2004
288cChange of Particulars
Legacy
10 November 2003
363sAnnual Return (shuttle)
Accounts With Accounts Type Group
3 November 2003
AAAnnual Accounts
Accounts With Accounts Type Group
4 March 2003
AAAnnual Accounts
Legacy
22 October 2002
363sAnnual Return (shuttle)
Legacy
24 October 2001
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
19 October 2001
AAAnnual Accounts
Certificate Re Registration Private To Public Limited Company
4 September 2001
CERT5CERT5
Legacy
4 September 2001
43(3)e43(3)e
Accounts Balance Sheet
4 September 2001
BSBS
Auditors Statement
4 September 2001
AUDSAUDS
Auditors Report
4 September 2001
AUDRAUDR
Re Registration Memorandum Articles
4 September 2001
MARMAR
Legacy
4 September 2001
43(3)43(3)
Resolution
4 September 2001
RESOLUTIONSResolutions
Resolution
4 September 2001
RESOLUTIONSResolutions
Legacy
30 August 2001
403aParticulars of Charge Subject to s859A
Legacy
30 August 2001
403aParticulars of Charge Subject to s859A
Legacy
29 August 2001
5353
Resolution
29 August 2001
RESOLUTIONSResolutions
Resolution
29 August 2001
RESOLUTIONSResolutions
Re Registration Memorandum Articles
29 August 2001
MARMAR
Certificate Re Registration Public Limited Company To Private
29 August 2001
CERT10CERT10
Legacy
18 August 2001
403aParticulars of Charge Subject to s859A
Legacy
18 August 2001
403aParticulars of Charge Subject to s859A
Legacy
18 August 2001
403aParticulars of Charge Subject to s859A
Legacy
18 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 August 2001
403aParticulars of Charge Subject to s859A
Legacy
9 May 2001
403aParticulars of Charge Subject to s859A
Accounts With Accounts Type Full Group
31 October 2000
AAAnnual Accounts
Legacy
16 October 2000
363sAnnual Return (shuttle)
Legacy
15 February 2000
288cChange of Particulars
Legacy
15 February 2000
288aAppointment of Director or Secretary
Accounts With Accounts Type Full
1 November 1999
AAAnnual Accounts
Accounts With Accounts Type Full Group
1 November 1999
AAAnnual Accounts
Legacy
29 October 1999
288aAppointment of Director or Secretary
Legacy
29 October 1999
288bResignation of Director or Secretary
Legacy
12 October 1999
363sAnnual Return (shuttle)
Legacy
12 November 1998
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
27 October 1998
AAAnnual Accounts
Legacy
15 April 1998
288bResignation of Director or Secretary
Legacy
30 October 1997
363sAnnual Return (shuttle)
Accounts With Accounts Type Full Group
29 October 1997
AAAnnual Accounts
Legacy
29 August 1997
88(3)88(3)
Legacy
29 August 1997
88(2)P88(2)P
Legacy
19 June 1997
88(2)R88(2)R
Resolution
19 June 1997
RESOLUTIONSResolutions
Resolution
19 June 1997
RESOLUTIONSResolutions
Resolution
19 June 1997
RESOLUTIONSResolutions
Legacy
19 June 1997
123Notice of Increase in Nominal Capital
Legacy
14 May 1997
287Change of Registered Office
Legacy
17 December 1996
288aAppointment of Director or Secretary
Accounts Amended With Accounts Type Full Group
15 November 1996
AAMDAAMD
Accounts With Accounts Type Full Group
31 October 1996
AAAnnual Accounts
Legacy
16 October 1996
363sAnnual Return (shuttle)
Legacy
29 September 1996
288288
Legacy
14 June 1996
288288
Legacy
8 November 1995
88(2)R88(2)R
Accounts With Accounts Type Full
26 October 1995
AAAnnual Accounts
Accounts With Accounts Type Full Group
26 October 1995
AAAnnual Accounts
Legacy
16 October 1995
363sAnnual Return (shuttle)
Selection Of Documents Registered Before January 1995
1 January 1995
PRE95PRE95
Accounts With Accounts Type Full Group
31 October 1994
AAAnnual Accounts
Legacy
30 October 1994
363sAnnual Return (shuttle)
Legacy
22 October 1993
363sAnnual Return (shuttle)
Accounts With Accounts Type Full Group
22 October 1993
AAAnnual Accounts
Accounts With Accounts Type Full Group
27 October 1992
AAAnnual Accounts
Legacy
20 October 1992
363b363b
Legacy
12 May 1992
395Particulars of Mortgage or Charge
Legacy
16 January 1992
395Particulars of Mortgage or Charge
Legacy
25 October 1991
288288
Accounts With Accounts Type Full Group
22 October 1991
AAAnnual Accounts
Legacy
22 October 1991
363b363b
Legacy
28 August 1991
403aParticulars of Charge Subject to s859A
Accounts With Accounts Type Full Group
8 November 1990
AAAnnual Accounts
Legacy
8 November 1990
363363
Accounts With Accounts Type Full Group
30 October 1989
AAAnnual Accounts
Legacy
30 October 1989
363363
Legacy
7 April 1989
395Particulars of Mortgage or Charge
Certificate Re Registration Private To Public Limited Company
28 October 1988
CERT5CERT5
Resolution
28 October 1988
RESOLUTIONSResolutions
Re Registration Memorandum Articles
24 October 1988
MARMAR
Accounts Balance Sheet
24 October 1988
BSBS
Auditors Statement
24 October 1988
AUDSAUDS
Auditors Report
24 October 1988
AUDRAUDR
Legacy
24 October 1988
43(3)e43(3)e
Legacy
24 October 1988
43(3)43(3)
Accounts With Accounts Type Full
24 October 1988
AAAnnual Accounts
Legacy
24 October 1988
363363
Legacy
20 October 1988
288288
Legacy
17 October 1988
123Notice of Increase in Nominal Capital
Legacy
17 October 1988
88(2)Return of Allotment of Shares
Legacy
13 October 1988
288288
Accounts With Made Up Date
19 July 1988
AAAnnual Accounts
Legacy
26 May 1988
395Particulars of Mortgage or Charge
Legacy
26 May 1988
395Particulars of Mortgage or Charge
Accounts With Accounts Type Full
29 January 1988
AAAnnual Accounts
Legacy
29 January 1988
363363
Legacy
29 April 1987
395Particulars of Mortgage or Charge
Legacy
18 February 1987
403aParticulars of Charge Subject to s859A
Selection Of Documents Registered Before January 1987
1 January 1987
PRE87PRE87
Legacy
22 December 1986
395Particulars of Mortgage or Charge
Accounts With Accounts Type Full
30 July 1986
AAAnnual Accounts
Legacy
30 July 1986
363363
Legacy
21 May 1986
288288
Incorporation Company
13 February 1964
NEWINCIncorporation