A company that was not in existence when work was performed cannot be made a respondent to s 106 proceedings in respect of contracts or arrangements pre-dating its incorporation, as it was not a party to and did not derive benefit from such arrangements. However, an informal contract or arrangement that came into existence after incorporation but before execution of a formal deed may be within jurisdiction. The performance of work need not be legally obligatory to bring a contract or arrangement within s 106. The question whether directors or promoters perform 'work in any industry' was left open.
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