Related Commentary  Related HMRC Manuals

1052(1)  If a company issues, in an accounting period, share capital to which section 1049 applies (“relevant share capital”), the company must make a return of the capital for each return period in which it was issued (see section 1053).

1052(2)  The return must be made–

(a)to an officer of Revenue and Customs, and

(b)within 30 days from the end of the return period.

1052(3)  A return made under this section for a return period must give the following information for any relevant share capital issued by the company in the period–

(a)the date on which it was issued,

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