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Companies Act 2006 - Parts 17 & 18: Primary legislation governing share capital structure, capital reduction and share buybacks. Sections 658-737 detail procedural requirements for reducing share capital and conducting buybacks. Sections 690-708 specifically outline the permitted methods and procedures for share buybacks.

Financial Services and Markets Act 2000: Key legislation for listed or regulated companies, containing provisions regarding market abuse and insider trading that must be considered during share buybacks.

Corporation Tax Act 2010: Governs the tax treatment of share buybacks and how distributions are handled for tax purposes.

Companies (Model Articles) Regulations 2008: Secondary legislation providing standard provisions affecting share capital and its treatment within a company's articles of association.

Companies (Share Capital and Debentures) Regulations 2008: Secondary legislation detailing technical requirements and procedures for implementing share buybacks.

Companies (Reduction of Share Capital) Order 2008: Secondary legislation specifying procedural requirements for reducing share capital, including documentation and filing requirements.

UK Listing Rules: Regulatory requirements specifically applicable to listed companies conducting share buybacks, including notification and disclosure obligations.

Market Abuse Regulation (MAR): European-derived regulation (retained in UK law) governing market conduct, particularly relevant for timing and execution of buybacks to prevent market manipulation.

Takeover Code: Regulations that must be considered if the share buyback could trigger takeover provisions or affect control thresholds within the company.