C1SCHEDULE 1CROSS-BORDER TRANSFERS OF BUSINESS
Annotations:
Modifications etc. (not altering text)
PART 1AMENDMENTS OF TGCA 1992
3
In section 140B (section 140A: anti-avoidance)—
a
for “company A” substitute “
the transferor
”
,
b
for “company B” substitute “
the transferee (or each of the transferees)
”
, and
c
for “trade” substitute “
business
”
.
Sch. 1 modified (retrospective to 29.11.2007) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), regs. 1(2), 4