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

Amendment of the Finance Act 2007

This section has no associated Explanatory Memorandum

3.  In section 110(4) of the Finance Act 2007(1) (Mergers Directive: regulations), in the definition of “the Mergers Directive” for “90/434/EEC” substitute “2009/133/EC”.