Capital redemption reserve

Resource type: Glossary item

Status: Maintained

Jurisdiction: United Kingdom

A non-distributable reserve (www.practicallaw.com/3-107-6889) into which amounts are transferred following the redemption or purchase of a company's own shares (see section 733, Companies Act 2006).

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Resource ID: 1-107-6178
Products: IP&IT, PLC Glossary, PLC Magazine (UK), PLC UK Commercial, PLC UK Construction, PLC UK Corporate, PLC UK Dispute Resolution, PLC UK Employment, PLC UK Environment, PLC UK Finance, PLC UK Law Department, PLC UK Pensions, PLC UK Property, PLC UK Share Schemes & Incentives
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

Financial ReportingFinancial Reporting (http://publicsector.practicallaw.com/3-103-1240)
Maintenance of Capital and Shareholder RightsMaintenance of Capital and Shareholder Rights (http://publicsector.practicallaw.com/6-103-1154)
Share BuybacksShare Buybacks (http://publicsector.practicallaw.com/7-103-2054)

Practice note: overview

Reduction of capital: overview Reduction of capital: overview (http://plc.practicallaw.com/topic0-107-3972)

Practice notes

Accounting treatment of share buybacks Accounting treatment of share buybacks (http://plc.practicallaw.com/topic8-107-3591)
Financing a share buyback by a fresh issue of shares (Companies Act 1985) Financing a share buyback by a fresh issue of shares (Companies Act 1985) (http://plc.practicallaw.com/topic5-107-3644)
Redeemable shares Redeemable shares (http://plc.practicallaw.com/topic0-502-0286)
Share buybacks: private companies Share buybacks: private companies (http://plc.practicallaw.com/topic1-386-4240)
Share buybacks: public companies Share buybacks: public companies (http://plc.practicallaw.com/topic9-386-4241)

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Capital redemption reserve

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