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Paragraph 3

Original text. Later amendments are not shown.

In FA 1996—

(a)

paragraph 12B(2)(d) of Schedule 9 (European cross-border merger),

(b)

paragraph 12C(2)(e) of Schedule 9 (double taxation relief on European cross-border merger),

(c)

paragraph 12D(4) of Schedule 9 (cross-border transfer of business within European Community), and

(d)

paragraph 12E(4) of Schedule 9 (double taxation relief on cross-border transfer of business within European Community).