first closing date
In the context of UK takeovers, for the purposes of the City Code on Takeovers and Mergers, the date, not earlier than the 21st day after posting of the offer document, on which the offer document specifies that the offer will cease to be open for acceptance (subject to the offer being extended).
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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