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Companies Act 2006
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- UK Public General Acts
- 2006 c. 46
- Part 18
- Chapter 6
- Section 730
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Version Superseded: 30/06/2016
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- 20/01/2007- Amendment
- 01/10/2009
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730Treasury shares: notice of cancellationU.K.
This section has no associated Explanatory Notes
(1)Where shares held by a company as treasury shares are cancelled, the company must deliver a return to the registrar not later than 28 days after the shares are cancelled.
This does not apply to shares that are cancelled forthwith on their acquisition by the company (see section 708).
(2)The return must state with respect to shares of each class cancelled—
(a)the number and nominal value of the shares, and
(b)the date on which they were cancelled.
(3)Particulars of shares cancelled on different dates may be included in a single return.
(4)The notice must be accompanied by a statement of capital.
(5)The statement of capital must state with respect to the company's share capital immediately following the cancellation—
(a)the total number of shares of the company,
(b)the aggregate nominal value of those shares,
(c)for each class of shares—
(i)prescribed particulars of the rights attached to the shares,
(ii)the total number of shares of that class, and
(iii)the aggregate nominal value of shares of that class, and
(d)the amount paid up and the amount (if any) unpaid on each share (whether on account of the nominal value of the share or by way of premium).
(6)If default is made in complying with this section, an offence is committed by—
(a)the company, and
(b)every officer of the company who is in default.
(7)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.
Commencement Information
I1S. 730 wholly in force at 1.10.2009; s. 730 not in force at Royal Assent, see s. 1300; s. 730 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(3) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 730 otherwise in force at 1.10.2009 by S.I. 2008/2860, art. 3(l) (with arts. 5, 7, 8, Sch. 2) (as amended by S.I. 2009/1802, art. 18)
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