Section 925(1)

This section applies if the last annual accounts of a company involved in the division relate to a financial year ending before— the date seven months before the first meeting of the company summoned for the purposes of approving the scheme, or if no meeting of the company is required (by virtue of section 931, 931A or 932), the date six months before the directors of the company adopt the draft terms of the scheme.

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