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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 1579
- Regulation 3
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3.—(1) Schedules 1 to 3 to these Regulations make amendments to TCGA 1992, FA 1996 and FA 2002 relating to cross-border mergers and cross-border transfers of business.
(2) Those Schedules have effect—
(a)so far as relating to mergers—
(i)in relation to mergers relating to the formation of an SE or SCE which take place on or after 18th August 2006, and
(ii)in relation to all other mergers which take place on or after 1st January 2007, and
(b)so far as relating to transfers, in relation to transfers which take place on or after 1st January 2007.
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