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3.—(1) In section 856(1) of that Act (contents of annual return: information about share capital)—
(a)for subsection (1) substitute—
“(1) The annual return of a company having a share capital must also contain the following information.
(1A) The return must contain a statement of capital.”; and
(b)after subsection (2) insert—
“(2A) The annual return must also state whether any of the company’s shares were, at any time during the return period, shares admitted to trading on a relevant market or on any other market which is outside the United Kingdom.
(2B) If any of the company’s shares were shares admitted to trading as mentioned in subsection (2A), the annual return must also state whether both of the following conditions were satisfied throughout the return period—
(a)there were shares of the company which were shares admitted to trading on a relevant market;
(b)the company was a DTR5 issuer.”
(2) Accordingly, in the heading for that section, before “share capital” insert “shares and”.
Section 856 was amended by S.I. 2008/3000, regulation 7.
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