Section 990

For the purposes of this Chapter debentures issued by a company to which subsection (2) applies are treated as shares in the company if they carry voting rights. This subsection applies to a company that has voting shares, or debentures carrying voting rights, which are admitted to trading on a regulated market. In this Chapter, in relation to debentures treated as shares by virtue of subsection (1)— references to the holder of shares or a shareholder are to be read accordingly; references to shares being allotted are to be read as references to debentures being issued.

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Source: legislation.gov.uk · retrieved 2026-09-04