42.2 General conditions applying to both direct and indirect demergersThe general conditions are1:42.2.1 Condition A: each relevant company must be resident in a member state at the time of the distribution;42.2.2 Condition B: the distributing company must be at the time of the distribution either a trading company or a member of a trading group, and each subsidiary whose shares are being transferred must be either a trading company or the holding company of a trading group;42.2.3 Condition C: the distribution must be made wholly or mainly for the purpose of benefiting some or all of
The general conditions are1:
Condition A: each relevant company must be resident in a member state at the time of the distribution;
Condition B: the distributing company must be at the time of the distribution either a trading company or a member of a trading group, and each subsidiary whose shares are being transferred must be either a trading company or the holding company of a trading group;
Condition C: the distribution must be made wholly or mainly for the purpose of benefiting some or all of
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