1079. (1) In its application to shares, the subject of an overseas market purchase by a PLC, section 116(1) shall apply as if “3 days” were substituted for “30 days”.

(2) In addition to the requirements of section 116, the return required to be made by a PLC under that section shall state—

(a) the aggregate amount paid by the PLC for the shares; and

(b) the maximum and minimum prices paid in respect of each class purchased.

(3) Where subsection (2) applies, then the following subsection shall be substituted for subsection (2) of section 116:

“(2) 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 section 1079(2)(a) shall be the aggregate amount paid by the company for all the shares to which the return relates.”.