The legal and regulatory regimes and the form of documentation required to effect a merger or acquisition in the UK are determined primarily by the nature of what is being acquired. This guide summarises some of the key legal and regulatory provisions which govern mergers and acquisitions of the shares or assets of UK public and private companies. It is not a complete guide to every legal and regulatory issue which may arise and detailed professional advice should be taken before any particular acquisition is undertaken. This guide is not a substitute for that advice.