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 78
Supplemental provisions in relation to calls
Section 78 sets out supplementary rules about share calls, including how amounts payable on allotment are treated, how directors may differentiate between share classes, and how advance payments may be accepted from members.
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.