http://www.legislation.gov.uk/ukpga/2006/46/section/719Companies Act 2006
An Act to reform company law and restate the greater part of the enactments relating to companies; to make other provision relating to companies and other forms of business organisation; to make provision about directors' disqualification, business names, auditors and actuaries; to amend Part 9 of the Enterprise Act 2002; and for connected purposes.texttext/xmlenStatute Law Database2026-07-24Expert Participation2026-07-16
Companies Act 2006s. 479A(2)(c)(zi)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 4(b)(i)reg. 2Companies Act 2006Sch. 10 para. 6(2D)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 28(e)reg. 2Companies Act 2006Sch. 10 para. 7(2A)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 29(b)reg. 2Companies Act 2006ActThe Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013reg. 4reg. 1(1)Companies Act 2006ActThe Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013reg. 9(a)reg. 1(1)Companies Act 2006Sch. 11A para. 17E-17GEnglish Devolution and Community Empowerment Act 2026Sch. 36 para. 35s. 108(6)
Part 18Acquisition by limited company of its own sharesChapter 5Redemption or purchase by private company out of capital<Emphasis>Requirements for payment out of capital</Emphasis>Public notice of proposed payment7191Within the week immediately following the date of the resolution under section 716 the company must cause to be published in the Gazette a notice—astating that the company has approved a payment out of capital for the purpose of acquiring its own shares by redemption or purchase or both (as the case may be),bspecifying—ithe amount of the permissible capital payment for the shares in question, andiithe date of the resolution,cstating where the directors' statement and auditor's report required by section 714 are available for inspection, anddstating that any creditor of the company may at any time within the five weeks immediately following the date of the resolution apply to the court under section 721 for an order preventing the payment.2Within the week immediately following the date of the resolution the company must also either—acause a notice to the same effect as that required by subsection (1) to be published in an appropriate national newspaper, orbgive notice in writing to that effect to each of its creditors.3“An appropriate national newspaper” means a newspaper circulating throughout the part of the United Kingdom in which the company is registered.4Not later than the day on which the company—afirst publishes the notice required by subsection (1), orbif earlier, first publishes or gives the notice required by subsection (2),the company must deliver to the registrar a copy of the directors' statement and auditor's report required by section 714.Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))