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The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
Schedule 2

Paragraph 1

Original text. Later amendments are not shown.

Schedule 9 to FA 1996 (loan relationships: special computational provisions) is amended as follows.

Paragraph 1

Paragraph 2 →

Legislation: The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008
Citation: S.I. 2008/1579, paragraph 1
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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