Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made).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

This section has no associated Explanatory Memorandum

5.—(1) Paragraph 12D(1) (cross-border transfer of business within European Community) is amended as follows.

(2) In sub-paragraph (1) for paragraph (d) substitute—

(d)the transferee—

(i)is resident in the United Kingdom immediately after the transfer, or

(ii)is within the charge to corporation tax immediately after the transfer in accordance with section 11 of the Taxes Act 1988..

(3) In sub-paragraph (3) after “exchange for” insert “the issue of”.

(4) Omit sub-paragraph (5).

(5) In sub-paragraph (6) after “determining” insert “the”.

(1)

Paragraphs 12D to 12G were inserted by paragraph 16 of Schedule 1 to S.I. 2007/3186.

Back to top

Options/Help