SCHEDULES
F1F1SCHEDULE 2
Annotations:
Amendments (Textual)
Acquisition and merger accounting
7
1
The following provisions apply where an undertaking becomes a subsidiary undertaking of the parent company.
2
That event is referred to in those provisions as an “acquisition”, and references to the “undertaking acquired” shall be construed accordingly.
Sch. 2 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8, Sch. 2 Pt. 1 (with arts. 7, 12)