{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-3/paragraph-6",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-3/paragraph-6.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/3/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Paragraph 30G (transparent entities) is amended as follows.\n(2) In sub-paragraph (1)(a)—\n(a) for “to which paragraph 30D(1) or (2) applies (or to which either of those provisions would apply” substitute “mentioned in paragraph 30D(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) for “30D(3)” substitute “30D”.\n(4) In sub-paragraph (4) for “assets” substitute “rights and liabilities under the derivative contract”.\n(5) In sub-paragraph (5)(a) after “transfer”, in each place, insert “of those rights and liabilities”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraphs 30G to 30I were inserted by paragraph 4 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/3/paragraph/6",
    "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."
}