Companies Act 2006: Primary legislation governing company operations, specifically Parts 17-23 regarding share capital and transfers, Sections 658-737 on share capital reduction and redemption, requirements for shareholder resolutions, and directors' duties (Sections 171-177)
Financial Services and Markets Act 2000: Key legislation covering regulations regarding financial promotions and market abuse provisions that may affect share redemption processes
Corporation Tax Act 2010: Legislation governing tax implications of share redemptions and treatment of distributions in corporate contexts
Income Tax Act 2007: Legislation covering personal tax implications for shareholders involved in share redemption transactions
FCA Handbook: Regulatory framework containing detailed rules and guidance for regulated entities engaging in share redemption activities
UK Corporate Governance Code: Set of principles and provisions for good corporate governance practices that may apply to share redemption processes
UK Listing Rules: Regulations applicable to listed companies conducting share redemptions, including disclosure requirements and procedural rules
Share Valuation Case Law: Relevant legal precedents and judicial decisions regarding methods and principles of share valuation in redemption contexts
Minority Shareholder Rights: Common law principles and precedents protecting minority shareholder interests during share redemption processes
Articles of Association: Company's constitutional document that may contain specific provisions regarding share redemption procedures and restrictions
Pre-emption Rights: Legal and contractual rights that may affect the process of share redemption, including statutory pre-emption rights under the Companies Act
Distributable Reserves Rules: Legal requirements regarding company's distributable reserves position necessary for implementing share redemptions
