Section 5 Other operations treated as divisions

1. Overview

Summary	Regulation
Article 158 Divisions with cash payment exceeding 10 %	Article 158 Divisions with cash payment exceeding 10 % Where, in the case of one of the operations specified in Article 135, the laws of a Member State permit the cash payment to exceed 10 %, Sections 2, 3 and 4 of this Chapter shall apply.
Article 159 Divisions without the company being divided ceasing to exist	Article 159 Divisions without the company being divided ceasing to exist Where the laws of a Member State permit one of the operations specified in Article 135 without the company being divided ceasing to exist, Sections 2, 3 and 4 of this Chapter shall apply, except for point (c) of Article 151(1).

Requirements
Source	Requirement

Standards
Source	Requirement