Revocation
This section has no associated Explanatory Memorandum
5.—(1) The repeal of section 116(8A) and (8B) of TCGA 1992 by paragraph 10 of Schedule 1 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 is deemed never to have had effect.
(2) Accordingly, that paragraph—
(a)is revoked, and
(b)is treated as if it were never included in those Regulations.