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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007
Schedule 2

Part 4 AMENDMENTS OF CAA 2001, FA 1988 AND ICTA

14Capital allowances
15Residence of SCE
16Tax treatment of SCE

Part 4

Legislation: The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007
Citation: S.I. 2007/3186, part 4
Versions: Latest · As made
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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