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7. An acquisition shall be accounted for by the acquisition method of accounting, unless the conditions for accounting for it as a merger as set out in paragraph 10 of Schedule 4A to the Companies Act 1985(1) are met, in which case the merger method of accounting as detailed in paragraph 11 of the said Schedule 4A shall be employed.
1985 c. 6; Schedule 4A was inserted by sections 1 and 5(2) of and Schedule 2 to the Companies Act 1989 (c. 40) but the relevant provisions are subject to paragraph 7 of Part I of Schedule 2 to the Companies Act 1989 (Commencement No. 4 and Transitional and Saving Provisions) Order 1990 (S.I. 1990/355).
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