The Corporation Tax (Implementation of the Mergers Directive) Regulations, SI 2011/1431, implement Council Directive 2009/133/EC on cross-border mergers of limited liability companies. The regulations make consequential amendments to references contained in TCGA 1992, FA 2007, CTA 2009 and TIOPA 2010.
The Corporation Tax (Implementation of the Mergers Directive) Regulations, SI 2011/1431, implement Council Directive 2009/133/EC on cross-border mergers of limited liability companies. The regulations make consequential amendments to references contained in TCGA 1992, FA 2007, CTA 2009 and TIOPA 2010.
