Alteration of share capital

There are statutory provisions in Chapter 4 of Part 3 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)) governing how a limited company having a share capital may alter that share capital.

Ways of altering share capital

CA 2014 (IRL), s 83 only permits a limited company having a share capital to alter its share capital in certain specified ways. These include a:

•
sub-division of share capital
•
consolidation of share capital, and
•
conversion of undenominated capital into shares

Sub-division

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