910 Supplementary accounting statement (merger)

910  Supplementary accounting statement (merger)

[(1)     This section applies if the last annual accounts of any of the merging companies relate to a financial year ending before—

(a)     the date seven months before the first meeting of the company summoned for the purposes of approving the scheme, or

(b)     if no meeting of the company is required (by virtue of any of sections 916 to 918), the date six months before the directors of the company adopt the draft terms of the scheme.

(1A)

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