51(1)Section 140E (merger leaving assets within UK tax charge) is amended as follows.U.K.
(2)In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ”.
(3)In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ”.
51(1)Section 140E (merger leaving assets within UK tax charge) is amended as follows.U.K.
(2)In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ”.
(3)In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ”.