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Companies Act 2006

Companies Act 2006 s 681

s 681 Unconditional exceptions

(1) Neither section 678 nor section 679 prohibits a transaction to which this section applies. (2) Those transactions are— (a) a distribution of the company's assets by way of— (i) dividend lawfully made, or (ii) distribution in the course of a company's winding up; (b) an allotment of bonus shares; (c) a reduction of capital under Chapter 10 of Part 17; (d) a redemption of shares under Chapter 3 or a purchase of shares under Chapter 4 of this Part; (e) anything done in pursuance of an order of the court under Part 26 or 26A (order sanctioning compromise or arrangement with members or creditors); (f) anything done under an arrangement made in pursuance of section 110 of the Insolvency Act 1986 (c. 45) or Article 96 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (liquidator in winding up accepting shares as consideration for sale of company's property); (g) anything done under an arrangement made between a company and its creditors that is binding on the creditors by virtue of Part 1 of the Insolvency Act 1986 or Part 2 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).

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