Splits carried out solely between sociétés par actions are subject to the provisions of this sub-section and to those of sub-section 1 of this section which are not contrary to them.
Demergers involving the participation of sociétés par actions and sociétés à responsabilité limitée are subject to the provisions of this sub-section, with the exception of the first paragraph of Article L. 236-21, as well as those of sub-section 1 of this section which are not contrary to them.