Guidance Notes - Share Capital

IN LIGHT OF THE ECONOMIC CRIME & CORPORATE TRANSPARENCY ACT 2023, THIS TEMPLATE IS CURRENTLY UNDER REVIEW. 

This Share Capital Guidance Note is a simple user friendly and practical ‘how to’ guide for company secretaries and company administrators in relation to the key legal requirements governing share capital under the Companies Act 2006 for private companies.

The Companies Act 2006 made several important deregulatory measures in relation to share capital. This guidance note aims to provide a broad overview to help company secretaries and company administrators understand share capital requirements as well as navigate their way through the procedures involved in managing a company’s share capital and includes the following:

• Authorised Share Capital;
• Issue & allotment of shares;
• Pre-emption rights;
• Statement of Capital;
• Share Transfers; and
• Transmission of Shares.

This guidance note should be read in conjunction with our Guidance Note: Issuing & Transferring Shares .

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