Part 4European company statute
59Consequential amendments
F21
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F12
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3
In section 140A of TCGA 1992 (transfer of UK trade)—
a
in subsection (1)(b) for “securities” substitute “
shares or debentures
”
, and
b
in subsection (7) omit the definition of “securities”.
4
In section 140C of TCGA 1992 (transfer of non-UK trade)—
a
in subsection (1)(c) for “securities” substitute “
shares or debentures
”
, and
b
in subsection (9) omit the definition of “securities”.
5
In paragraph 88(1) and (5) of Schedule 29 to FA 2002 (intangible fixed assets: gains and losses: transferred assets: application for clearance) after “85(5),” insert “
85A(5), 87A(6),
”
.
6
In paragraph 127 of that Schedule (acquired assets to be treated as existing assets) after sub-paragraph (1)(b)(ii) insert—
, or
iii
section 140E of that Act (transfer on formation of SE by merger),
7
Subsections (3) and (4) shall have effect in relation to an issue effected on or after 1st April 2005.