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

SCHEDULE 3 AMENDMENTS TO FA 2002

PART 1 AMENDMENTS TO SCHEDULE 26 TO FA 2002

8.—(1) Paragraph 30I (interpretation) is amended as follows.

(2) In sub-paragraph (1)—

(a) for “30A” substitute “30B”,

(b) after “30H” insert “and this paragraph”, and

(c) in paragraph (1)(b) omit “(except in paragraph 30B)”.

(3) In sub-paragraph (2) omit “and sub-paragraph (1) above”.