# Companies Act 1948, Paragraph 3


There shall be stated under separate headings, so far as they are not written off,—
(a) the preliminary expenses;
(b) any expenses incurred in connection with any issue of share capital or debentures;
(c) any sums paid by way of commission in respect of any shares or debentures;
(d) any sums allowed by way of discount in respect of any debentures; and
(e) the amount of the discount allowed on any issue of shares at a discount.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/EIGHTH/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1948/schedule-EIGHTH/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.