Paragraph 2
In paragraph 12A(5A)f1 (transferee leaving group after replacing transferor as party to loan relationship) before “transfer”, in each place, insert “merger or”.
Annotations
Footnotes
- f1
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Paragraph 12A was inserted by paragraph 18 of Schedule 7 to the Finance (No. 2) Act 2005 and was amended by paragraph 17 of Schedule 1 to S.I. 2007/3186.