A Machine Gun Company of the Machine Gun Corps was attached to each Infantry Brigade and their subsequent Division. An additional Company was attached as a divisional reserve.

After landing at Basra between the 08 and 09 November 1917, Sections from the 173rd was amalgamated with those from 173rd, 195th, and 226th MG Companies. This composite company was then renumbered the 273rd MG Company and served as the Divisional MG Company for the 13th (Western) Division.


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