Companies Act (Cap. 386)
Companies Act (Cap. 386), article 202
202. For the purposes of articles 192 and 193, a provision of
any kind mentioned in the Third Schedule in paragraph 7(1) and
paragraphs 16 and 17 including these paragraphs as applied by
paragraph 28 of the said Third Schedule, shall be treated as a
realised loss.
Distributions in
kind.
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