Commentary

A4.124 Companies' registers of securities

Administration and compliance

A4.124 Companies' registers of securities

A4.124 Companies' registers of securities

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

HMRC may give notice to a company requiring copies of registers of securities, with details of the names of the holders1. The notice must give a minimum period of 21 days, and there is provision for payment for such information at a rate of 25p for each 100 entries. The term 'securities' is defined as including stocks, shares, debentures and debenture stock, and 'entry'

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