Section 914

The scheme must not provide for any shares in the transferee company to be allotted to— a transferor company (or its nominee) in respect of shares in the transferor company held by the transferor company itself (or its nominee); or the transferee company (or its nominee) in respect of shares in a transferor company held by the transferee company (or its nominee).

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Source: legislation.gov.uk · retrieved 2026-09-04