(1) This section applies to an unlimited company that allots shares of a class with rights that are not in all respects uniform with shares previously allotted.
(2) The company must, within one month of making such an allotment, deliver to the registrar for registration a return of the allotment.
(3) The return must contain the prescribed particulars of the rights attached to the shares.
(4) For the purposes of this section shares are not to be treated as different from shares previously allotted by reason only that the former
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