(1) Approval by the general meeting under Regulation 35 is not required in respect of an acquiring company where -
(a) the publication referred to in Regulation 33 is effected, for the acquiring company, at least 30 days before the date fixed for the general meeting of the company or companies being acquired which is to decide on the common draft terms,
(b) subject to paragraph (4), at least 30 days before the date specified in subparagraph (a), all members of the acquiring company are entitled to inspect the following documents at the registered office of the acquiring company:
(i) the common draft terms;
(ii) the audited annual accounts and annual reports of the merging companies for the preceding 3 financial years;
(iii) subject to paragraph (3), the accounting statement in relation to each merging company which is required to be prepared pursuant to paragraph (2) and which shall be drawn up on a date that is not earlier than the first day of the third month preceding the date of th
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