http://www.legislation.gov.uk/ukpga/2006/46/section/628/enacted
Companies Act 2006
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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 8Alteration of share capital
Redenomination of share capital
628Redenomination reserve
1
The amount by which a company’s share capital is reduced under section 626 (reduction of capital in connection with redenomination) must be transferred to a reserve, called “the redenomination reserve”.
2
The redenomination reserve may be applied by the company in paying up shares to be allotted to members as fully paid bonus shares.
3
Subject to that, the provisions of the Companies Acts relating to the reduction of a company’s share capital apply as if the redenomination reserve were paid-up share capital of the company.