5.In section 140C(5) (transfer or division of non-UK business) for...
6.In section 140F(4) (merger: assets outside UK tax charge) for...
10.In section 144(2) (condition 1: claimant company owned by consortium),...
11.In section 148 (conditions 1 and 2: surrendering company in...
12.In section 149 (conditions 1 and 3: claimant company in...