(1) This section applies to a company limited by shares and to a company limited by guarantee and having a share capital.
(2) The company must, within one month of making an allotment of shares, deliver to the registrar for registration a return of the allotment.
(3) The return must—
(a) contain the prescribed information, and
(b) be accompanied by a statement of capital.
(4) The statement of capital must state with respect to the company's share capital at the date to which the return is made up—
(a) the total number of shares
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