# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 9


In paragraph 50A(3B) (adjustment on change of accounting policy) for paragraph (b) substitute—
“(b) paragraphs 28, 30B and 30D”.

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Source: https://www.legislation.gov.uk/uksi/2008/1579/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.