Section 981(5)

If the consideration offered to or (as the case may be) chosen by the shareholder— the consideration is to be taken to consist of an amount of cash, payable by the offeror, which at the date of the notice is equivalent to the consideration offered or (as the case may be) chosen. is not cash and the offeror is no longer able to provide it, or was to have been provided by a third party who is no longer bound or able to provide it,

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