A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.

Brigade attached to:23rd Brigade
Division attached to:8th Division
Formed from the Machine Gun Sections of:2nd Bn. The Devonshire Regiment
2nd Bn. The West Yorkshire Regiment
2nd Bn. The Cameronians (Scottish Rifles)
2nd Bn. The Middlesex Regiment

At the time of formation, the 7th Bn. The Middlesex Regiment was also within the Brigade; however, this unit transferred to the 167th Bde., 56th Div. on 08 February 1916 and it assumed to have taken its Machine Gun Section with it to form part of 167 MG Coy.

The 23rd Bde. M.G. Coy. was formed on 15 January 1916 from the Machine Gun Sections of the listed infantry battalions.

As a unit of the 8th Division, it will have taken part in the following battles and engagements.

01 JulyBattle of Albert [III. Corps, Fourth Army].
23 to 30 OctoberAttack on le Tresnoy [XIV. Corps, Fourth Army].
04 MarchBouchavesnes [XV. Corps, Fourth Army].
14 March to 05 AprilGerman Retreat to the Hindenburg Line [XV. Corps, Fourth Army].
31 July and 01 AugustBattle of Pilckem Ridge [II. Corps, Fifth Army].
31 JulyAttack on Westhoek.
16 to 18 AugustBattle of Langemarck [II. Corps, Fifth Army].
23 MarchBattle of St. Quentin [XIX. Corps, Fifth Army].
24 and 25 MarchActions at the Somme Crossings [XIX. Corps, Fifth Army].
26 and 27 MarchBattle of Rosieres [XIX. Corps, Fifth Army].

On 20 April 1918, it was amalgamated with the 24th, 25th and 218th Machine Gun Companies to form No. 8 Battalion, Machine Gun Corps.


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