The Takeover Code is based upon six General Principles. The General Principles are expressed in broad general terms and the Code does not define the precise extent of, or the limitations on, their application. They are applied in accordance with their spirit in order to achieve their underlying purpose.

In addition to the General Principles, the Code contains a series of Rules. Although most of the Rules are expressed in less general terms than the General Principles, they are also to be interpreted to achieve their underlying purpose. Therefore, their spirit must be observed as well as their letter.

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The following resources are available in this section: