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Companies (Acquisition of Own Shares) (Treasury Shares) Regulations (Northern Ireland) 2004
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Amendment of Article 423A of the 1986 Order
28.—(1) In Article 423A of the 1986 Order (right of minority shareholder to be bought out by offeror)(1) after paragraph (1) insert –
“(1A) For the purposes of paragraph (1), a takeover offer relates to all the shares in a company if it is an offer to acquire all the shares in the company within the meaning of Article 421.”.
(2) Insert after paragraph (2) –
“(2A) For the purposes of paragraphs (1) and (2), in calculating nine-tenths of the value of all the shares in the company, or all the shares of any class or classes of shares of the company, any shares held by the company as treasury shares shall be treated as having been acquired by the offeror.”.
(1)
Article 423A was inserted by Article 26 of the Companies (Northern Ireland) Order 1989
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