# Companies Act 1985, Paragraph 8

Extent: E+W+S

An acquisition shall be accounted for by the acquisition method of accounting unless the conditions for accounting for it as a merger are met and the merger method of accounting is adopted.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4A/paragraph/8 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4A/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.