The Minister for Jobs Enterprise and Innovation has published Regulations to give effect to Directive 2009/109/EC amending earlier Directives with regard to the reporting and documentation in cases of mergers and divisions. 

The new Regulations are effective from 30 June 2011 and provide for a relaxation of the reporting requirements imposed on companies undertaking mergers or divisions, particularly where the participants in such mergers or divisions of parent companies and their subsidiaries and the shareholders resolve to dispense with certain reports. 

The Regulations also seek to avoid duplication where similar or equivalent reports are required for different purposes. The Regulations facilitate the use of the internet and other electronic means for the publication and dissemination of documents involved in mergers and divisions.