# Companies Act 2006, Section 546: Issued and allotted share capital


(1) References in the Companies Acts—
(a) to “issued share capital” are to shares of a company that have been issued;
(b) to “allotted share capital” are to shares of a company that have been allotted.
(2) References in the Companies Acts to issued or allotted shares, or to issued or allotted share capital, include shares taken on the formation of the company by the subscribers to the company's memorandum.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/546 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-546
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.