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Companies Act 2006, Section 926 is up to date with all changes known to be in force on or before 10 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The members of each company involved in the division must be able, during the period specified below—
(a)to inspect at the registered office of that company copies of the documents listed below relating to that company and every other company involved in the division, and
(b)to obtain copies of those documents or any part of them on request free of charge.
(2)The period referred to above is the period—
(a)beginning one month before, and
(b)ending on the date of,
the first meeting of the members, or any class of members, of the company for the purposes of approving the scheme.
(3)The documents referred to above are—
(a)the draft terms;
(b)the directors' explanatory report;
(c)the expert's report;
(d)the company's annual accounts and reports for the last three financial years ending on or before the first meeting of the members, or any class of members, of the company summoned for the purposes of approving the scheme; F1. . .
(e)any supplementary accounting statement required by section 925[F2; and
(f)if no statement is required by section 925 because the company has made public a recent half-yearly financial report (see subsection (1A) of that section), that report. ]
[F3(3A)The requirement in subsection (1)(a) is subject to section 926A(1) (publication of documents on company website).]
(4)The requirements in subsection (3)(b), (c) and (e) are subject to section 933 (agreement to dispense with reports etc) [F4, section 933A (certain requirements excluded where shareholders given proportional rights)] and section 934 (power of court to exclude certain requirements).
[F5(5)Section 1145 (right to hard copy) does not apply to a document sent or supplied in accordance with subsection (1)(b) to a member who has consented to information being sent or supplied by the company by electronic means and has not revoked that consent.
(6)Part 4 of Schedule 5 (communications by means of a website) does not apply for the purposes of subsection (1)(b) (but see section 926A(5)).]
Textual Amendments
F1Word in s. 926(3)(d) omitted (1.8.2011 with application in accordance with reg. 1(2)) by virtue of The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011 (S.I. 2011/1606), reg. 24(2)
F2S. 926(3)(f) and preceding word inserted (1.8.2011 with application in accordance with reg. 1(2)) by The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011 (S.I. 2011/1606), reg. 24(2)
F3S. 926(3A) inserted (1.8.2011 with application in accordance with reg. 1(2)) by The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011 (S.I. 2011/1606), reg. 24(3)
F4Words in s. 926(4) inserted (1.8.2011 with application in accordance with reg. 1(2)) by The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011 (S.I. 2011/1606), reg. 24(4)
F5S. 926(5)(6) inserted (1.8.2011 with application in accordance with reg. 1(2)) by The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011 (S.I. 2011/1606), reg. 24(5)
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