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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
Statutory instruments 1579 2008
- Format:
- Corporate Author:
- Great Britain
- Publisher:
- TSO (The Stationery Office)
Enabling power: Finance Act 2007, s. 110. Issued: 20.06.2008. Made: 16.06.2008. Laid: 17.06.2008. Coming into force: 08.07.2008. Effect: 1992 c. 12; 1996 c. 8; 2002 c. 23; S.I. 2007/3186 amended. Territorial extent and classification: E/W/S/NI. General. EC note: These Regulations amend primary legislation to ensure that the United Kingdom's tax legislation is compliant with its obligations under Directive 90/434/EEC on cross-border mergers of limited liability companies as amended by Council Directive 2005/19/EC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states. It should be read with the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)
Extent | 12p. | ISBN | 9780110818641 |
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Size | N/A | Price | £8.14 |
Format | Paperback | Published | 20 Jun 2008 |
Availability | Black and white copy, 1-3 days | Delivery | Delivery options and charges |
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