# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007, Paragraph 3


In section 140B (section 140A: anti-avoidance)—
(a) for “company A” substitute “ the transferor ”,
(b) for “company B” substitute “ the transferee (or each of the transferees) ”, and
(c) for “trade” substitute “ business ”.

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Source: https://www.legislation.gov.uk/uksi/2007/3186/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.