The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 No. 3186

SCHEDULE 1 U.K. CROSS-BORDER TRANSFERS OF BUSINESS

Modifications etc. (not altering text)

C1 Sch. 1 modified (retrospective to 29.11.2007) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), regs. 1(2), 4

PART 3 U.K. AMENDMENTS OF FA 1996

15.  Schedule 9 to FA 1996 (loan relationships: special computational provisions) M1 is amended as follows. U.K.

Marginal Citations

M1 1996 c. 8.