The Corporation Tax (Implementation of the Mergers Directive) Regulations 2009

Made: 19th October 2009

Laid before Parliament: 20th October 2009

Coming into force: 11th November 2009

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Citation, commencement and effect

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Amendment of section 213 of the Income and Corporation Taxes Act 1988

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Signed

Dave Watts — Tony Cunningham — Two of the Lords Commissioners to Her Majesty's Treasury — 19th October 2009

Explanatory note

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Footnotes

[^f00001]: S.I. 1994/757.

[^f00002]: 1972 c.68.

[^f00003]: 1988 c.1.

[^f00004]: “member State” has the same meaning as provided by Schedule 1 to the European Communities Act 1972 (c.68) by virtue of Schedule 1 to the Interpretation Act 1978 (c. 30.).

You'Amendment of section 213 of the Income and Corporation Taxes Act 1988

Editorial notes

[^key-37fb118c3afa9bc85083b2e014d94b4c]: Regulations revoked (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

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