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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
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Statutory Instruments
2008 No. 1579
Corporation Tax
The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
Made
16th June 2008
Laid before the House of Commons
17th June 2008
Coming into force
8th July 2008
The Treasury make the following Regulations in exercise of the powers conferred by section 110 of the Finance Act 2007(1).
The Treasury are satisfied in accordance with section 110(3) of the Finance Act 2007 that the following Regulations are necessary for the purposes of complying with the United Kingdom’s obligations under the Mergers Directive(2).
(1)
(2)
“The Mergers Directive” is defined by section 110(4) of the Finance Act 2007.
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