Companies Act 2014 section 1270

Disclosure of membership changes in PULC's financial statements

Section 1270 deals with how a public unlimited company (PULC) must disclose changes in its members' interests in its financial statements, replacing the standard share capital disclosure requirements that apply to other company types.

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.