1. Structural changes, transformation, renewal, or alteration of premises that are not insignificant. 2. In commercial language, the preservation and transfer of a company’s business, not to outsiders, but to another company (consisting of substantially the same shareholders) so that the business may be continued by the company taking over: Re South African Supply and Cold Storage Co, Wild v South African Supply and Cold Storage Co [1904] 2 Ch 268. All the assets do not pass to the new company, or all the shareholders of the transferor company are not shareholders in the transferee company, or the liabilities of the transferor company are not taken over by the transferee company: Brooklands Selangor Holdings Ltd v IRC [1970] 2 All ER 76, 1 WLR 429. See also Amalgamation.
1.在處所上作出並非微不足道的的結構修改、轉變、重建或改變。　　2. 就商業詞彙而言，並非向局外人而是向另一間大致上包含同樣股東的公司保全及轉移公司的業務，目的是使受讓人公司繼續有關的業務：Re South African Supply and Cold Storage Co， Wild v South African Supply and Cold Storage Co [1904] 2 Ch 268。並非把所有資產轉移給新公司，或所有出讓人公司的股東並非受讓人公司的股東，或出讓人公司的法律責任並非由受讓人公司接收：Brooklands Selangor Holdings Ltd v IRC [1970] 2 All ER 76, 1 WLR 429。另見 Amalgamation。n.

• Immediate holding company
• Time bill
• Time charterparty
• Time costing
• Time extension by consent
• Time fixed for performance
• Time for compliance
• Time immemorial
• Time is of the essence
• Time of operation of deed
• Time of war
• Time policy
• Time stipulation
• Timing differences
• Ting
• Tippee
• Tipstaff
• Tipster
• Tissue
• Tissue donation
• Title
• Title deeds
• Title to sue
• Tomlin order
• Tong