# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 2


In paragraph 12A(5A) (transferee leaving group after replacing transferor as party to loan relationship) before “transfer”, in each place, insert “merger or”.

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