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142.—(1) To the extent that enactments or rules of law applied to a dissolved SE immediately before exit day, by virtue of applying to a public limited-liability company pursuant to the EC Regulation, they continue to apply to a dissolved SE after exit day.
(2) If an SE dissolved before exit day, and accordingly did not convert to a UK Societas under the EC Regulation, but after exit day is restored to the register, upon restoration it is deemed to have become a UK Societas on exit day.
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