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Return to be made to registrar.
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226.—(1) Every company which has purchased shares pursuant to this Part shall, within 28 days after delivery to the company of those shares, deliver to the registrar for registration a return in the prescribed form stating with respect to shares of each class purchased the number and nominal value of those shares and the date on which they were delivered to the company.
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(2) In the case of a public limited company, the return shall also state—
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(a) the aggregate amount paid by the company for the shares, and
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(b) the maximum and minimum prices paid in respect of each class purchased.
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(3) Particulars of shares delivered to the company on different dates and under different contracts may be included in a single return to the registrar, and in such a case the amount required to be stated under subsection (2) (a) shall be the aggregate amount paid by the company for all the shares to which the return relates.
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(4) If a company fails to comply with the requirements of this section, the company and every officer who is in default shall be guilty of an offence.
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(5) Summary proceedings in relation to an offence under this section may be brought and prosecuted by the registrar of companies.
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