http://www.legislation.gov.uk/uksi/2008/1579/schedule/1/paragraph/7/made
The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
Corporation tax
Tax
Business practice and regulation
en
King's Printer of Acts of Parliament
2018-03-02
CORPORATION TAX
These Regulations amend primary legislation to ensure that the United Kingdom’s tax legislation is compliant with its obligations under Directive 90/434/EEC of the European Parliament and of the Council of 26th October 2005 on cross-border mergers of limited liability companies (OJ L 58, 4.3.2005 p.19) as amended by Council Directive 2005/19/EC of 17 February 2005 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states (OJ L 310, 25.11.2005 p.11) (“the Mergers Directive”). It should be read with the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186) (the 2007 Regulations).
SCHEDULE 1AMENDMENTS TO TCGA 1992
7
In section 140L(1) (interpretation) after “140K” insert “and this section”.