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LEGISLATION UPDATE

September 2010 - Litigation & Dispute Resolution. Legal Developments by Drew & Napier LLC .

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MOF CONSULTATION PAPERS ON MERGERS AND ACQUISITIONS SCHEME

As part of Budget 2010, the Minister for Finance announced a mergers and acquisition (“M&A”) tax allowance and stamp duty relief (collectively known as the “M&A Scheme”). The M&A Scheme was introduced to encourage companies, particularly small and medium enterprises, to consider M&A as a means of growth and business restructuring. It will run from 1 April 2010 to 31 March 2015.

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