{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007.json",
  "id": "uksi/2007/3186",
  "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
  "short_title": "Corporation Tax (Implementation of the Mergers Directive) 2007",
  "long_title": "These Regulations amend primary legislation to make provision to ensure that United Kingdom direct tax legislation is compliant with its obligations under: Directive 90/434/EEC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (OJ L 58, 4.3.2005. p.19), as amended by Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfer of assets and exchanges of shares concerning companies of different Member States (OJ L 310, 25.11.2005. p1) (“The Mergers Directive”).",
  "citation": "S.I. 2007/3186",
  "type": "uksi",
  "year": "2007",
  "number": "3186",
  "version": "current",
  "date": "2007-11-08",
  "revised": true,
  "valid_from": "2007-11-29",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "extent": null,
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      "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/regulation-1",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/signature",
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    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "CROSS-BORDER TRANSFERS OF BUSINESS",
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    {
      "path": "schedule/1/part/1",
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