{
  "url": "https://openlegislation.uk/companies-act-1948/schedule-EIGHTH/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-act-1948/schedule-EIGHTH/paragraph-3.json",
  "legislation": "ukpga/Geo6/11-12/38",
  "legislation_title": "Companies Act 1948",
  "legislation_url": "https://openlegislation.uk/companies-act-1948",
  "path": "schedule/EIGHTH/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "There shall be stated under separate headings, so far as they are not written off,—\n(a) the preliminary expenses;\n(b) any expenses incurred in connection with any issue of share capital or debentures;\n(c) any sums paid by way of commission in respect of any shares or debentures;\n(d) any sums allowed by way of discount in respect of any debentures; and\n(e) the amount of the discount allowed on any issue of shares at a discount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/EIGHTH/paragraph/3",
    "retrieved_at": "2026-10-29T11:23:04.638870+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}