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)