# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 2


In TCGA 1992—
(a) section 140A(1C) (transfer of a UK trade),
(b) section 140C(1C)(transfer of a non-UK trade),
(c) section 140E(2)(d) (merger leaving assets within UK tax charge), and
(d) section 140F(2)(e) (merger: assets outside UK tax charge).

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Source: https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.