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Companies Act 1985
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280Definitions for Part VIII
(1)The following has effect for the interpretation of this Part.
(2)" Capitalisation", in relation to a company's profits, means any of the following operations (whenever carried out)—
(a)applying the profits in wholly or partly paying up un issued shares in the company to be allotted to members of the company as fully or partly paid bonus shares, or
(b)transferring the profits to capital redemption reserve.
(3)References to profits and losses of any description are (respectively) to profits and losses of that description made at any time and, except where the context otherwise requires, are (respectively) to revenue and capital profits and revenue and capital losses.
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