The return must state with respect to shares of each class cancelled—
the number and nominal value of the shares, and
the date on which they were cancelled.
Particulars of shares cancelled on different dates may be included in a single return.
The notice must be accompanied by a statement of capital.
The statement of capital must state with respect to the company's share capital immediately following the cancellation—
the total number of shares of the company,
the aggregate nominal value of those shares,
the aggregate amount (if any) unpaid on those shares (whether on account of their nominal value or by way of premium), and
for each class of shares—
prescribed particulars of the rights attached to the shares,
the total number of shares of that class, and
the aggregate nominal value of shares of that class, ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If default is made in complying with this section, an offence is committed by—
the company, and
every officer of the company who is in default.
A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.