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

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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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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