<P> The registration of companies in the United Kingdom is done through Companies House, which operates offices in London, Cardiff, Edinburgh and Belfast . </P> <P> Prior to 1 October 2009, the registration of companies in Northern Ireland was the responsibility of the Department of Enterprise, Trade and Investment (a department of the devolved government). On the commencement of the Companies Act 2006, Northern Ireland's previously distinct company law was repealed and the new companies code instituted by that Act was extended to Northern Ireland . </P> <P> In the United States, corporations have limited liability and the expression corporation is preferred to limited company . A "limited liability company" (LLC) is a different entity . However, some states permit corporations to have the designation Ltd. (instead of the usual Inc .) to signify their corporate status . A Limited company must file annual tax returns ("corporation" tax returns) with the Securities and Exchange Commission . </P> <P> In Zimbabwe the term "(Pvt) Ltd" refers to a private company limited by share capital . All private entities are regulated by the Registrar of Companies in Harare . </P>

Is a limited company the same as a corporation
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