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The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 1606
- PART 3
- Regulation 29
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Certain requirements excluded where shareholders given proportional rights (division)U.K.
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29. After section 933 insert—
“933A Certain requirements excluded where shareholders given proportional rights (division)
(1) This section applies in the case of a division where each of the transferee companies is a new company.
(2) If all the shares in each of the transferee companies are to be allotted to the members of the transferor company in proportion to their rights in the allotted share capital of the transferor company, the following requirements do not apply.
(3) The requirements which do not apply 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.”.
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