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

Intangible assets

This section has no associated Explanatory Memorandum

13.  In paragraph 88(1) and (5) of Schedule 29 (procedure on application for clearance)(1) for “85A(5), 87A(6)” substitute “85A(7), 87A(7)”.

(1)

Paragraph 88 was amended by section 59(5) of the Finance (No. 2) Act 2005.