# Companies Act 1985, Paragraph 45

Extent: E+W+S

If any fixed cumulative dividends on the company’s shares are in arrear, there shall be stated—
(a) the amount of the arrears; and
(b) the period for which the dividends or, if there is more than one class, each class of them are in arrear.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/8/paragraph/45 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-8/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.