# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007, Paragraph 4


After section 122(1) (capital distributions) insert—
“(1A) Subsection (1) is subject to the provisions of section 140A(1D) and section 140E(7).”.

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Source: https://www.legislation.gov.uk/uksi/2007/3186/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.