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