Section 976(3)

This subsection applies where— the law of a country or territory outside the United Kingdom— precludes an offer of consideration in the form, or any of the forms, specified in the terms of the offer (“the specified form”), or precludes it except after compliance by the offeror with conditions with which he is unable to comply or which he regards as unduly onerous, the persons to whom an offer of consideration in the specified form is precluded are able to receive consideration in another form that is of substantially equivalent value, and the condition in section 974(3) would be satisfied but for the fact that an offer of consideration in the specified form to those persons is precluded.

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