An amount corresponding to the amount representing the premiums, or part of the premiums, on shares issued by a company that by virtue of any relief under this Chapter is not included in the company's share premium account may also be disregarded in determining the amount at which any shares or other consideration provided for the shares issued is to be included in the company's balance sheet.
Section 615: Relief may be reflected in company's balance sheet
Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 17: A company's share capital — Chapter 7: Share premiums
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