A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 2nd Brigade |
| Division attached to: | 1st Division |
| Formed from the Machine Gun Sections of: | 2nd Bn. The Royal Sussex Regiment 1st Bn. The Loyal North Lancashire Regiment 1st Bn. The Northamptonshire Regiment 2nd Bn. The King’s Royal Rifle Corps |
The 2nd Bde. M.G. Coy. was formed on the 26 January 1916 from the Machine Gun Sections of the listed infantry battalions.
As a unit of the 1st Division, it will have taken part in the following battles and engagements.
| 1916 | |
| BATTLES OF THE SOMME | |
| 14 to 17 July | Battle of Bazentin Ridge [III Corps, Fourth Army] |
| 23 to 26 July | Battle of Pozieres Ridge [III Corps, Fourth Army] |
| 15 August to 3 September | |
| 15 to 22 September | Battle of Flers-Courcelette [III Corps, Fourth Army] |
| 25 to 28 September | Battle of Morval [III Corps, Fourth Army] |
| 1917 | |
| 14 to 21 March | German Retreat to the Hindenburg Line [III Corps, Fourth Army] |
| 21 June to 20 October | Operations on the Flanders Coast |
| 10 July | Defence of Nieuport [XV Corps, Fourth Army] |
| BATTLE OF YPRES | |
| 5 to 10 November | Second Battle of Passchendaele [II Corps, Second Army] |
On 28 February 1918, it was amalgamated with the 1st, 3rd and 216th Machine Gun Companies to form No. 1 Battalion, Machine Gun Corps.
