The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 No. 1579

SCHEDULE 3 AMENDMENTS TO FA 2002

PART 2 AMENDMENTS TO SCHEDULE 29 TO FA 2002

18.  In paragraph 88(1)(1) (procedure on application for clearance) for “85A(7)” substitute “85A(8)”.

(1)

Paragraph 88(1) was amended by section 59(5) of the Finance (No. 2) Act 2005.