http://www.legislation.gov.uk/ukpga/2006/46/section/615/enacted
Companies Act 2006
Legislation
Local Government
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King's Printer of Acts of Parliament
2021-08-04
Companies Act 2006
s. 479A(2)(c)(zi)
The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
reg. 4(b)(i)
reg. 2
Companies Act 2006
Sch. 10
para. 6(2D)
The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
reg. 28(e)
reg. 2
Companies Act 2006
Sch. 10
para. 7(2A)
The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
reg. 29(b)
reg. 2
Companies Act 2006
Act
The Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013
reg. 4
reg. 1(1)
Companies Act 2006
Act
The Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013
reg. 9(a)
reg. 1(1)
Part 17A company’s share capital
Chapter 7Share premiums
Relief from requirements as to share premiums
615Relief may be reflected in company’s balance sheet
An amount corresponding to the amount representing the premiums, or part of the premiums, on shares issued by a company that by virtue of any relief under this Chapter is not included in the company’s share premium account may also be disregarded in determining the amount at which any shares or other consideration provided for the shares issued is to be included in the company’s balance sheet.