Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 105
Acquisition of own shares
Section 105 sets out the rules governing how a company may acquire its own shares, including the permitted sources of funding, the authorisation requirements, and the procedural safeguards that must be followed.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.