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Companies Act 1985
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Changes over time for: Paragraph 12
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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12(1)Where a group is acquired, paragraphs 9 to 11 apply with the following adaptations.
(2)References to shares of the undertaking acquired shall be construed as references to shares of the parent undertaking of the group.
(3)Other references to the undertaking acquired shall be construed as references to the group; and references to the assets and liabilities, income and expenditure and capital and reserves of the undertaking acquired shall be construed as references to the assets and liabilities, income and expenditure and capital and reserves of the group after making the set-offs and other adjustments required by this Schedule in the case of group accounts.
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