# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 6


In paragraph 12E(5) (double taxation relief on cross-border transfer of business within European Community) for “the loan relationship” substitute “an asset or liability representing a loan relationship”.

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Source: https://www.legislation.gov.uk/uksi/2008/1579/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.