Paragraph 45

United Kingdom

In the case of a company or an offeror—

(a)

which was incorporated during the period of three years immediately preceding the date on which the invitation or inducement in question was first communicated to recipients of the offer; or

(b)

which has, at any time during that period, been exempt from the provisions of F1Part 15 of the 2006 Act relating to the audit of accounts by virtue of F2section 477 or 480 of that Act F3...;

the information described in whichever is relevant of paragraph 43 or 44 with respect to that body corporate need be included only in relation to the period since its incorporation or since it last ceased to be exempt from those provisions of F4Part 15 of the 2006 Act.

Annotations

Textual amendments

F1: Words in Sch. 4 para. 45(b) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(10)(c)(i)(aa)
F2: Words in Sch. 4 para. 45(b) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(10)(c)(i)(bb)
F3: Words in Sch. 4 para. 45(b) omitted (12.5.2011) by virtue of The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(10)(c)(i)(cc)
F4: Words in Sch. 4 para. 45 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(10)(c)(ii)