Allotment, issue and pre-emption of shares

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This subtopic provides guidance on the allotment and issue of shares in accordance with the Companies Act 2014 (Ireland) (CA 2014 (IRL)) and common law rules. This subtopic also explores the maintenance of a company’s share capital and the rights that attach to different classes of shares.

This subtopic contains the following guidance:

  1. •

    Practice Note: Ireland—Allotment and issue of shares—private limited company considers the procedure for the allotment and issue of shares in

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