(1) Where shares held by a company as treasury shares are cancelled, the company must deliver a return to the registrar not later than 28 days after the shares are cancelled.
This does not apply to shares that are cancelled forthwith on their acquisition by the company (see section 708).
(2) The return must state with respect to shares of each class cancelled -
(a) the number and nominal value of the shares, and
(b) the date on which they were cancelled.
(3) Particulars of shares cancelled on different dates may be included in a single return.
(4) The notice must be accompanied by a statement of capital.
(5) The statement of capital must state with respect to the company's share capital immediately following the cancellation -
(a) the total number of shares of the company,
(b) the aggregate nominal value of those shares,
(ba) the aggregate amount (if any) unpaid on those shares (whether on account of their nominal value or by way of premium), and
(c) for each class of shares -
(i) pres
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