Legislation

UK Legislation

Companies Act 2006

Part 8 A Company's Members

Special cases
124  Company holding its own shares as treasury shares
(1)Where a company purchases its own shares in circumstances in which section 724 (treasury shares) applies—
 (a)the requirements of section 113 (register of members) need not be complied with if the company cancels all of the shares forthwith after the purchase, and
 (b)if the company does not cancel all of the shares forthwith after the purchase, any share that is so cancelled shall be disregarded for the purposes of that section.
(2)Subject to subsection (1), where a company holds shares as treasury shares the company must be entered in the register as the member holding those shares.
NOTES
Derivation
 This section derived from the Companies Act 1985, s 352(3A).
Initial Commencement
 To be appointed
 To be appointed: see s 1300(2).
Appointment
 Appointment: 1 October 2009: see SI 2008/2860, art 3(h); for transitional provisions and savings see arts 5, 7, 8, Sch 2, para 1 thereto.
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