# Companies Act 2006, Section 849: Restriction on application of unrealised profits


A company must not apply an unrealised profit in paying up debentures or any amounts unpaid on its issued shares.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/849 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-849
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.