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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 1579
- SCHEDULE 2
- Paragraph 11
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11.—(1) Paragraph 12J (interpretation) is amended as follows.
(2) In sub-paragraph (1)—
(a)after “12I” insert “and this paragraph”, and
(b)in sub-paragraph (b) omit “(except in paragraph 12B)”.
(3) In sub-paragraph (2) omit “and sub-paragraph (1) above”.
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