{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/regulation-2.json",
  "legislation": "uksi/2007/3186",
  "legislation_title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 ;\n“ICTA” means the Income and Corporation Taxes Act 1988 ;\n“CAA 2001” means the Capital Allowances Act 2001 ;\n“FA 1988” means the Finance Act 1988 ;\n“FA 1996” means the Finance Act 1996 ; and\n“FA 2002” means the Finance Act 2002 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c.12."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1988 c. 1."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2001 c. 2."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1988 c. 39."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1996 c. 8."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "2002 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3186/regulation/2",
    "retrieved_at": "2026-10-29T03:41:26.954442+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}