In the context of a mandatory offer under Rule 9 of the Takeover Code (Code), the procedure (which has been renamed Rule 9 waiver) set out in Appendix 1 of the Code by which the requirement for the mandatory offer is waived by approval by independent target shareholders. All references in the Code to "whitewash" were replaced by the term "Rule 9 waiver" on 13 June 2022. For further information, see Practice note, Rule 9 of the Takeover Code: waiver.

In the context of financial assistance under the Companies Act 1985 before 1 October 2008, see whitewash procedure.