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4. In paragraph 12C(2)(1) (double taxation relief on European cross-border merger)—
(a)omit “and” at the end of paragraph (d), and
(b)after paragraph (e) insert—
“and
(f)in the case of a merger to which sub-paragraph (1)(c) or (d) applies, in the course of the merger each transferor ceases to exist without being in liquidation (within the meaning given by section 247 of the Insolvency Act 1986 (c.55)).”.
Paragraph 12C was inserted by paragraph 8 of Schedule 2 to S.I. 2007/3186.
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