(1) Section 270 (1) is to be applied accordingly to the offer of compensation pursuant to section 207 (1) sentence 1.
(2) Subsection (1) and sections 207 to 212 are not to be applied to the change of legal form by a registered association that is released, under section 5 (1) no. 9 of the Corporation Tax Act, from the obligation to pay corporation income tax.
Subdivision 3
Change of the legal form to that of a registered cooperative society