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Amendment of section 320 of Principal Act
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36. Section 320 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “a nominee of the company or a person acting in that person’s own name but on behalf of the company” for “or a nominee of a company”,
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(b) in subsection (2), by the substitution of “a nominee of the company or a person acting in that person’s own name but on behalf of the company” for “or a nominee of the company”,
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(c) in subsection (3), by the substitution of “a nominee of the company or a person acting in that person’s own name but on behalf of the company, in its holding company (or the holding by a company, its nominee or a person acting in that person’s own name but on behalf of the company of an interest in such shares)” for “or a nominee of the company, in its holding company (or the holding by a company or its nominee of an interest in such shares)”, and
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(d) in subsection (4)—
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(i) by the substitution, in paragraph (a), of “each class of such shares, at the beginning and end of the financial year together with the consideration paid for such shares,” for “each class of such shares, and”, and
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(ii) by the insertion of the following paragraphs after paragraph (a):
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“(aa) a reconciliation of the number and nominal value of each class of such shares from the beginning of the financial year to the end of the financial year showing all changes during the financial year, including further acquisitions, disposals and cancellations, in each case showing the value of the consideration paid or received, if any,
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(ab) the reasons for any acquisitions made during the financial year,
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(ac) the proportion of called-up share capital held at the beginning and end of the financial year, and”.
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