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These Regulations prescribe forms for the purposes of the returns required to be made to the Registrar of Companies in respect of the purchase by certain public companies of their own shares to be held as treasury shares and in respect of the cancellation, sale or transfer of treasury shares. These Regulations are made pursuant to amendments made to the Companies (Northern Ireland) Order 1986 (“the Order”) by the Companies (Acquisition of Own Shares) (Treasury Shares) Regulations (Northern Ireland) 2004, which permit certain public companies to hold shares in treasury.
Regulation 2 provides that form 179, prescribed by the Companies (Forms) (Amendment No. 3) Regulations (Northern Ireland) 1991 will apply only for the purposes of returns under Article 179(1) of the Order. Regulation 3 prescribes the forms set out in the Schedule for the purposes of returns under Articles 179(1B) and 179A(2) of the Order
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