The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Taxation of Chargeable Gains Act 1992

4. 3. Amendment of the Finance Act 2007

5. 4. Amendment of the Corporation Tax Act 2009

6. 5. Amendment of the Taxation (International and Other Provisions) Act 2010

7. Signature

8. Explanatory Note