Section 3 Division by the formation of new companies United Kingdom Original text. Later amendments are not shown. 155Definition of a ‘division by the formation of new companies’ 156Application of rules on divisions by acquisition 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 154 Section 3 Article 155 →