# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 11


(1) Paragraph 12J (interpretation) is amended as follows.
(2) In sub-paragraph (1)—
(a) after “12I” insert “and this paragraph”, and
(b) in sub-paragraph (b) omit “(except in paragraph 12B)”.
(3) In sub-paragraph (2) omit “and sub-paragraph (1) above”.

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Source: https://www.legislation.gov.uk/uksi/2008/1579/schedule/2/paragraph/11 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.