A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 46th Brigade |
| Division attached to: | 15th (Scottish) Division |
| Formed from the Machine Gun Sections of: | 7th Bn. King’s Own Scottish Borderers 8th Bn. King’s Own Scottish Borderers 10th Bn. The Cameronians (Scottish Rifles) 12th Bn. Highland Light Infantry |
The 46th M.G. Coy. was landed at le Havre on 09 February 1916 and joined the 46th Brigade on 11 February 1916. It may have absorbed machine gunners from the Machine Gun Sections of the listed infantry battalions.
As a unit of the 15th (Scottish) Division during this period, it may have taken part in the following battles and engagements.
| 1916 | |
| 27 and 29 April | German Gas Attacks, Hulloch Front [I Corps, First Army]. |
| 11 May | The Kink [I Corps, First Army]. |
| BATTLES OF THE SOMME | |
| 08 August to 03 September | Battle of Pozieres Ridge [III Corps, Fourth Army]. |
| 15 to 18 September | Battle of Flers-Courcelette [III Corps, Fourth Army]. |
| 15 September | Capture of Martinpuich. |
| 09 to 18 October | Battle of the Transloy Ridges [III Corps, Fourth Army]. |
| 1917 | |
| BATTLES OF ARRAS | |
| 09 to 11 April | First Battle of the Scarpe [VI Corps, Third Army]. |
| 23 and 24 April | Second Battle of the Scarpe [VI Corps, Third Army]. |
| 23 April | Capture of Guemappe. |
| BATTLES OF YPRES | |
| 31 July to 02 August | Battle of Pilckem Ridge [XIX Corps, Fifth Army]. |
| 17 and 18 August | Battle of Langemarck (46th Brigade) [XIX Corps, Fifth Army]. |
| 22 August | Fighting for Zevenkote [XIX Corps, Fifth Army]. |
On 17 March 1918, it was amalgamated with the 44th, 45th, and 225th Machine Gun Companies to form No. 15 Battalion, Machine Gun Corps.
