A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 99th Brigade |
| Division attached to: | 2nd Division |
| Formed from the: | Machine Gun Section of 1st Bn. The Royal Berkshire Regiment |
| Machine Gun Section of 1st Bn. The King's Royal Rifle Corps | |
| Machine Gun Section of 22nd Bn. The Royal Fusiliers | |
| Machine Gun Section of 23rd Bn. The Royal Fusiliers |
The 99th Bde. M.G. Coy. was formed in the UK, it landed it France on 26 April 1916 and joined on 28 April 1916. It was formed from the Machine Gun Sections of the listed infantry battalions.
On 28 February 1918, it was amalgamated with the 5th, 6th and 242nd Machine Gun Companies to form No. 2 Battalion, Machine Gun Corps.
As a unit of the 2nd Infantry Division, it will have taken part in the following battles and engagements.
| 1916 | |
| 25 July to 09 August | Battle of Delville Wood [XIII. Corps, Fourth Army]. |
| 17 and 28 July | Capture and consilidation of Delville Wood. |
| 08 and 09 August | Attack of Waterlot Farm - Guillemont. |
| 13 to 16 November | Battle of the Ancre [V. Corps, Fifth Army]. |
| 1917 | |
| 11 January to 13 March | Operations on the Ancre [II. Corps, Fifth Army]. |
| 17 and 18 February | Actions of Miraumont. |
| 25 February to 02 March | Capture of the Thilloys. |
| 10 March | Capture of Grevillers Trench (near Iries). |
| 14 to 19 March | German Retreat to the Hindenburg Line [II. Corps, Fifth Army]. |
| BATTLES OF ARRAS | |
| 12 to 14 April | Battle of Vimy Ridge [XIII. Corps, First Army]. |
| 28 and 29 April | Battle of Arleux [XIII. Corps, Fifth Army]. |
| 03 May | Third Battle of the Scarpe [XIII. Corps, Fifth Army]. |
| BATTLE OF CAMBRAI | |
| 27 and 28 November | Capture of Bourlon Wood [IV. Corps, Third Army]. |
| 30 November to 03 December | German Counter Attacks [IV. Corps, handed over on 1/12 to V. Corps, Third Army]. |