share premium
The amount by which the price at which a share was issued exceeds its nominal value (see authorized capital). Share premiums must be credited by the company to a share premium account, which is subject to the rules relating to reduction of capital and can only be used for certain purposes, e.g. issuing bonus shares (see bonus issue).

• unreasonable behaviour
• unreasonableness
• unregistered company
• unregistered land
• unsecured creditor
• unsolicited goods
• unsworn evidence
• unsworn statement
• uplift
• Upper Tribunal
• urine specimen
• usage
• use
• use and occupation
• use classes
• use of force
• user
• use upon a use
• usual covenants
• usufruct
• utilitarianism
• utility model
• uti possidetis
• utter Bar
• vacantia bona