{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-2/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Paragraph 12H (transparent entities) is amended as follows.\n(2) In sub-paragraph (1)(a)—\n(a) for “to which paragraph 12D(1) or (2) applies (or to which either of those provisions would apply” substitute “mentioned in paragraph 12D(1) or (2) (or which would be of such a kind”, and\n(b) for “one of the conditions” substitute “the condition”.\n(3) In sub-paragraph (2)—\n(a) in paragraph (a) for “12D(3) and 12G(6)” substitute “12D and 12G”, 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": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraphs 12H to 12J were inserted by paragraph 2 of Schedule 3 to S.I. 2007/3186."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1579/schedule/2/paragraph/9",
    "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."
}