Companies Act 2006: Primary legislation governing company formation, operations, and structure in the UK. Key sections include share capital regulations, share classes, shareholder rights, and directors' duties provisions.
Financial Services and Markets Act 2000: Regulatory framework for financial services in the UK, covering financial promotions, investment restrictions and requirements relevant to convertible equity instruments.
Corporate Insolvency and Governance Act 2020: Legislation affecting corporate restructuring and insolvency proceedings, relevant for understanding the implications of conversion rights in distress scenarios.
FCA Regulations: Financial Conduct Authority regulations governing regulated activities and collective investment schemes, crucial for structuring convertible equity instruments.
UK Listing Rules: Rules governing listed companies and IPO requirements, important for future conversion scenarios and public market considerations.
Income Tax Act 2007: Tax legislation relevant for understanding the tax treatment of convertible equity instruments for investors and issuers.
Corporation Tax Act 2010: Corporate tax framework affecting the tax treatment of convertible equity instruments at the company level.
SEIS/EIS Regulations: Seed Enterprise Investment Scheme and Enterprise Investment Scheme regulations, critical for tax-efficient investment structures in UK startups.
UK Corporate Governance Code: Best practice guidelines for corporate governance, relevant for structuring investor rights and company management provisions.
UK GDPR/Data Protection Act 2018: Data protection legislation that may affect information sharing and reporting requirements in the investment agreement.
