A Machine Gun Company of the Machine Gun Corps was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 228th Brigade |
| Division attached to: | 28th Division |
| Formed from the Machine Gun Sections of: | 2nd (Garrison) Bn. King’s (Liverpool) Regiment 2nd/5th (Garrison) Bn. Durham Light Infantry 1st (Garrison) Bn. Seaforth Highlanders 22nd Bn. Rifle Brigade |
The 228th M.G. Coy. was formed on 11 September 1917. It is likely to have been formed from the Machine Gun Sections of the listed infantry battalions.
As a unit of the 28th Infantry Division, it will have taken part in the following battles and engagements.
| 1917 | |
| 16 October | Capture of Bairakli and Kumli [XVI. Corps]. |
It remained as part of the 228th Bde., yet on 20 November 1917, it was renumbered 277th MG Coy.
