# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 7


(1) Paragraph 30H (double taxation relief on European cross-border merger) is amended as follows.
(2) In sub-paragraph (1)(a) for “to which paragraph 30B(1) applies” substitute “mentioned in paragraph 30B(1)”.
(3) In sub-paragraph (2) for “30B(3) shall not apply” substitute “30B shall not apply in relation to the transfer”.
(4) In sub-paragraph (4) for “assets” substitute “rights and liabilities under the derivative contract”.
(5) In sub-paragraph (5)(a) after “transfer”, in each place, insert “of those rights and liabilities”.

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Source: https://www.legislation.gov.uk/uksi/2008/1579/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.