(1) If a company's proposal to make a restructuring plan is accepted in accordance with regulation 5.3B.25, the company is taken to have made the restructuring plan.
(2) The restructuring plan is taken to have been made :
(a) if the plan is expressed to be conditional on the occurrence of a specified event within a specified period and the event occurs within that period--on the day after the end of that period; and
(b) otherwise--on the day after the end of the acceptance period.
(3) A restructuring plan that has been made has the same force and validity as if it were a deed executed by each of the parties to the plan.
(4) In this regulation:
"acceptance period " has the same meaning as in subregulation 5.3B.21(3).