Amendment of the Taxation of Chargeable Gains Act 1992

2.—(1) The Taxation of Chargeable Gains Act 1992(1) is amended as follows.

(2) In section 140H(2)(a)(2) (share exchanges: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.

(3) In section 140L(1)(3) (interpretation of sections 140A to 140L)—

(a) in paragraph (a) from “90/434/EEC” to the end substitute “2009/133/EC,”, and

(b) in paragraphs (b) and (c) for “the Annex” substitute “Part A of Annex I”.

(1)

1992 c. 12.

(2)

Section 140H(2)(a) was inserted by paragraph 1 of Schedule 3 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186).

(3)

Section 140L(1) was inserted by paragraph 1 of Schedule 3 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007.