Where shares are issued for consideration other than in cash in the course of an increase in the subscribed capital, the consideration shall be transferred in full within a period of five years from the decision to increase the subscribed capital.
I gcás ina n-eisítear scaireanna chun comaoine seachas in airgead tirim le linn méadú ar an gcaipiteal suibscríofa, aistreofar an chomaoin ina hiomláine laistigh de thréimhse cúig bliana ón gcinneadh an caipiteal suibscríofa a mhéadú.