In the Companies Acts"equity share capital", in relation to a company, means its issued share capital excluding any part of that capital that, neither as respects dividends nor as respects capital, carries any right to participate beyond a specified amount in a distribution.
Section 548: Equity share capital
Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 17: A company's share capital — Chapter 1: Shares and share capital of a company
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