{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-10.json",
  "legislation": "uksi/2008/1579",
  "legislation_title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Paragraph 12I (double taxation relief on European cross-border merger) is amended as follows.\n(2) In sub-paragraph (1)(a) for “to which paragraph 12B(1) applies” substitute “mentioned in paragraph 12B(1)”.\n(3) In sub-paragraph (2)—\n(a) in paragraph (a) for “12B(3) and 12G(6) shall not apply” substitute “12B and 12G shall not apply in relation to the transfer”, and\n(b) in paragraph (b) for “12G(6)” substitute “12G”.\n(4) In sub-paragraph (4) after “transfer of assets” insert “or liabilities representing a loan relationship”.\n(5) In sub-paragraph (5)(a) after “transfer”, in each place, insert “of those assets or liabilities”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1579/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-29T03:29:40.141555+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}