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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007
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Division of UK business
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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”.
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