254S
In forceCapitalisation of profits
Volume 1Chapter 1, Part 1.1 to Chapter 2J, Part 2J.4 sections 1 to 260E
Chapter 2HShares
Part 2H.4Capitalisation of profits
254S Capitalisation of profits
A company may capitalise profits. The capitalisation need not be accompanied by the issue of shares.
This Act’s bill:Explanatory memorandumSecond reading speech
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