# Companies Act 1985, Paragraph 3


(1) The prospectus must state—
(a) the time of the opening of the subscription lists, and
(b) the amount payable on application and allotment on each share (including the amount, if any, payable by way of premium).
(2) In the case of a second or subsequent offer of shares, there must also be stated the amount offered for subscription on each previous allotment made within the 2 preceding years, the amount actually allotted and the amount (if any) paid on the shares so allotted, including the amount (if any) paid by way of premium.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.