Part 12 (valuation of acquisitions)U.K.
This section has no associated Explanatory Memorandum
54. In regulation 97(1) M1 (valuation of acquisitions)—
(a)for “the United Kingdom from another member State” substitute “ Northern Ireland from a member State ”;
(b)in sub-paragraph (a), for “the United Kingdom” substitute “ Northern Ireland ”;
(c)in sub-paragraph (b), for “Economic Community” substitute “ EU ”.
Commencement Information
I1Reg. 54 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Relevantly amended by S.I. 2011/1043 and 2019/59. The amendment made by the latter instrument is not yet in force and is omitted by this instrument.