Legal Updates

Commercial – Share Capital & Acquisition Regulations – Accounts, Reports & Audit Regulations

The Office of Public Sector Information (“OPSI”) has published the draft Companies (Share Capital and Acquisition by a Company of its own Shares) Regulations on the 2nd of July 2009. An explanatory memorandum was also published to provide further information on some of the issues raised in the draft regulations.

The draft regulations can be noted as being identical to the draft which was published in March 2009 by the Department for Business, Innovation and Skills (which was formerly known as the Department of Business, Enterprise and Regulatory Reform).

 In addition, OPSI has published the final version of the Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009, also with a corresponding explanatory memorandum.

As is the case with the draft Companies (Share Capital and Acquisition by a Company of its own Shares) Regulations, there is no change from the most recent draft regulations which were published in May 2009.

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© RT COOPERS, 2009. This Briefing Note does not provide a comprehensive or complete statement of the law relating to the issues discussed nor does it constitute legal advice. It is intended only to highlight general issues. Specialist legal advice should always be sought in relation to particular circumstances.

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