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(1)If all members holding shares in, and all persons holding other securities of, the companies involved in the division, being shares or securities that carry a right to vote in general meetings of the company in question, so agree, the following requirements do not apply.
(2)The requirements that may be dispensed with under this section are—
(a)the requirements of—
(i)section 923 (directors' explanatory report),
(ii)section 924 (expert’s report),
(iii)section 925 (supplementary accounting statement), and
(iv)section 927 (report on material changes in assets of transferor company); and
(b)the requirements of section 926 (inspection of documents) so far as relating to any document required to be drawn up under the provisions mentioned in paragraph (a)(i), (ii) or (iii) above.
(3)For the purposes of this section—
(a)the members, or holders of other securities, of a company, and
(b)whether shares or other securities carry a right to vote in general meetings of the company,
are determined as at the date of the application to the court under section 896.
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