A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division, an additional Company was attached as a divisional reserve.
| Brigade attached to: | Divisional Reserve |
| Division attached to: | 42nd (East Lancashire) Division |
The 268th M.G. Coy. was formed in England in October 1917. It was sent to France and joined the Division on 20 January 1918.
On 23 February 1918, it was amalgamated with the 125th, 126th and 127th Machine Gun Companies to form No. 42 Battalion, Machine Gun Corps.