A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 28th Brigade (from formation until 05 May 1916); then South African Brigade |
| Division attached to: | 9th (Scottish) Division |
| Formed from the: | Machine Gun Section of 6th Bn. The King's Own Scottish Borderers |
| Machine Gun Section of 9th Bn. The Cameronians (Scottish Rifles) | |
| Machine Gun Section of 10th Bn. The Highland Light Infantry | |
| Machine Gun Section of 11th Bn. The Highland Light Infantry |
The 28th Bde. M.G. Coy. was formed on 01 to 03 January 1916 from the Machine Gun Sections of the listed infantry battalions.
On 01 March 1918, it was amalgamated with the 26th, 27th and 197th Machine Gun Companies to form No. 9 Battalion, Machine Gun Corps.
As a unit of the 9th Infantry Division, it will have taken part in the following battles and engagements.
| 1916 | |
| BATTLES OF THE SOMME | |
| 01 to 13 July | Battle of Albert (In Corps Reserve on 01 July) [XIII. Corps, Fourth Army] |
| 14 July | Battle of Bazentin Ridge [XIII Corps, Fourth Army]. |
| 14 to 18 July | Attack of Longueval (26th and S.A. Bdes) |
| 15 to 19 July | Battle of Delville Wood [XIII Corps, Fourth Army]. |
| 10 to 18 October | Battle of the Transloy Ridges [III Corps, Fourth Army] |
| 12 to 18 October | Attacks on the Butte de Warlencourt. |
| 1917 | |
| 09 to 15 April and 30 April to 10 May | BATTLES OF ARRAS. |
| 09 to 14 April | First Battle of the Scarpe [XVII Corps, Third Army]. |
| 03 and 04 May | Third Battle of the Scarpe [XVII Corps, Third Army]. |
| 18 to 23 September and 11 to 25 October | BATTLES OF YPRES. |
| 20 to 23 September | Battle of the Menin Road Ridge [V Corps, Fifth Army]. |
| 12 October | First Battle of Passchendaele [XVIII Corps, Fifth Army]. |