The Isle of Man Companies Act 1992 can be found here.
It’s a fairly technical beast – much of it relates to capital structure and deals with such things as
(i) Company mergers and reconstructions – share premium account
(ii) Financial assistance for acquisition of shares
(iii) Power of company to issue redeemable shares
(iv) Purchase by a company of its own shares
(v) Maintenance of capital on redemption or purchase of own shares otherwise than out of capital
(vi) Redemption or purchase of own shares out of capital
S25a is the new section that deals with treasury shares.