Mason Hayes & Curran LLP

This fundamentals note considers the rights that may attach to different classes of shares (in a company that has a share capital) and the rights that may be held by separate classes of members (of a company that does not have a share capital) and how those rights may be varied.

This Practice Note considers the Companies Act 2014 (Ireland) (CA 2014 (IRL)) provisions and the common law rules that relate to the maintenance of a company’s share capital.