Section 3 Merger by formation of a new company United Kingdom Original text. Later amendments are not shown. 109Merger by formation of a new company Notes on Title II Textual amendments F1 Substituted by Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions (Text with EEA relevance). ← Article 108 Section 3 Article 109 →