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


In section 24(1) (destruction &c. of asset) for “section 144” substitute “ sections 140A(1D), 140E(7) and 144 ”.

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Source: https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.