Allotment, issue and pre-emption of shares

This subtopic provides guidance on the allotment and issue of shares in accordance with the Companies Act 2014 (Ireland) (CA 2014 (IRL)) and common law rules. This subtopic also explores the maintenance of a company’s share capital and the rights that attach to different classes of shares.

This subtopic contains the following guidance:

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Practice Note: Ireland—Allotment

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