# Companies Act 2006, Section 548: Equity share capital


In the Companies Acts“equity share capital”, in relation to a company, means its issued share capital excluding any part of that capital that, neither as respects dividends nor as respects capital, carries any right to participate beyond a specified amount in a distribution.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/548 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-548
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.