In re Itau BBA International Ltd [2012] EWHC 1783 (Ch); [2012] WLR (D) 187
“The definition of ‘existing transferee company’ in regulation 3(1) of the Companies (Cross-Border Mergers) Regulations 2007 was intended to do no more than to exclude from merger by absorption a transferee company formed for the purposes of, or in connection with, a merger by formation of a new company.”
WLR Daily, 28th June 2012
Source: www.iclr.co.uk