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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This is the original version (as it was originally made).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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3.  In FA 1996—

(a)paragraph 12B(2)(d) of Schedule 9 (European cross-border merger),

(b)paragraph 12C(2)(e) of Schedule 9 (double taxation relief on European cross-border merger),

(c)paragraph 12D(4) of Schedule 9 (cross-border transfer of business within European Community), and

(d)paragraph 12E(4) of Schedule 9 (double taxation relief on cross-border transfer of business within European Community).

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