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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

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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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