514. Return of allotment by limited company

(1) This section applies to a company limited by shares, but shall not apply to a restricted scope company.
(2) The company must, within 28 days of making an allotment of shares, deliver to the Registrar for registration a return of the allotment.
(3) The return must—
(a) contain the prescribed information, and
(b) be accompanied by a statement of capital.
(4) The statement of capital must state with respect to the company's share capital at the date to which the return is made up—
(a) the total number of shares of the company,
(b) the aggregate issue price of those shares,
(c) for each class of shares—
(i) prescribed particulars of the rights attached to the shares,
(ii) the total number of shares of that class, and
(iii) the aggregate issue price of shares of that class, and
(d) the amount paid up and the amount (if any) unpaid on each share.