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The Companies Act 2006 (Consequential Amendments etc) Order 2008

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Companies Act 1985 (c.6)

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73.  In section 171 of the Companies Act 1985(1) (power of private companies to redeem or purchase own shares out of capital), in subsection (5)(b), for “any reserve maintained by the company in accordance with paragraph 34 of Schedule 4 or paragraph 34 of Schedule 8 (revaluation reserve)” substitute “any revaluation reserve maintained by the company in accordance with regulations made under section 396 of the Companies Act 2006”.

(1)

Section 171(5)(b) has been amended by the Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997 (S.I. 1997/220), regulation 7(1).

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