http://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/13/made

The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007

Corporation tax

Tax

Business practice and regulation

en

King's Printer of Acts of Parliament

2018-03-02

CORPORATION TAX

These Regulations amend primary legislation to make provision to ensure that United Kingdom direct tax legislation is compliant with its obligations under: Directive 90/434/EEC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (OJ L 58, 4.3.2005. p.19), as amended by Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfer of assets and exchanges of shares concerning companies of different Member States (OJ L 310, 25.11.2005. p1) (“The Mergers Directive”).