# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008, Paragraph 3


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).

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Source: https://www.legislation.gov.uk/uksi/2008/1579/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.