Search Legislation

The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made).

Division of UK business

This section has no associated Explanatory Memorandum

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”.

Back to top

Options/Help