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12.—(1) Paragraph 85A(1) (European cross-border merger: transfer of UK business) is amended as follows.
(2) In sub-paragraph (5) omit paragraph (d) (but not the “and” following it).
(3) Omit sub-paragraph (6).
(4) In sub-paragraph (8) for “the transfer” substitute “the merger”.
Paragraph 85A was inserted by section 52 of the Finance Act (No.2) Act 2005 and was substituted by paragraph 11 of Schedule 2 to S.I. 2007/3186.
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