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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008

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4.  In FA 2002—

(a)paragraph 30B(2)(d) of Schedule 26 (European cross-border merger),

(b)paragraph 30C(2)(e) of Schedule 26 (double taxation relief on European cross-border merger),

(c)paragraph 30D(4) of Schedule 26 (cross-border transfer of business within European Community),

(d)paragraph 30E(4) of Schedule 26 (double taxation relief on cross-border transfer of business within European Community),

(e)paragraph 85(1C) of Schedule 29 (transfer of UK business between companies resident in different EU member States),

(f)paragraph 85A(2)(d) of Schedule 29 (European cross-border merger: transfer of UK business),

(g)paragraph 87(1D)(1) of Schedule 29 (transfer of non-UK business), and

(h)paragraph 87A(2)(g) of Schedule 29 (European cross-border merger: transfer of non-UK business).

(1)

Sub-paragraphs (1) to (1D) of paragraph 87 were substituted for sub-paragraph (1) of that paragraph by paragraph 22 of Schedule 1 to S.I. 2007/3186.

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