Section 671: Interests to be disregarded in determining whether company has beneficial interest

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Companies Act 2006
- Section 670: Public companies: general rule against lien or charge on own shares
- Section 672: Residual interest under pension scheme or employees' share scheme

Part 18: Acquisition by limited company of its own shares — Chapter 1: General provisions

In determining for the purposes of this Chapter whether a company has a beneficial interest in shares, there shall be disregarded any such interest as is mentioned in—

section 672 (residual interest under pension scheme or employees' share scheme),
section 673 (employer's charges and other rights of recovery), or
section 674 (rights as personal representative or trustee).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.