CG46395 - Groups: rebasing: elections out of kink test: takeovers: time limits
»Ê¹ÚÌåÓýappre may be cases where groups and their advisers have not appreciated the detailed effects of the rules for elections by companies in groups. »Ê¹ÚÌåÓýappy may have assumed that any election made by T after the takeover would cover other members of the former T group. If difficulties arise in such a case it should be sent to Capital Gains Technical Group.