{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-2",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-2.json",
  "legislation": "uksi/2011/1431",
  "legislation_title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Taxation of Chargeable Gains Act 1992",
  "text": "(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.\n(2) In section 140H(2)(a) (share exchanges: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.\n(3) In section 140L(1) (interpretation of sections 140A to 140L)—\n(a) in paragraph (a) from “90/434/EEC” to the end substitute “2009/133/EC,”, and\n(b) in paragraphs (b) and (c) for “the Annex” substitute “Part A of Annex I”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 140H(2)(a) was inserted by paragraph 1 of Schedule 3 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 140L(1) was inserted by paragraph 1 of Schedule 3 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1431/regulation/2",
    "retrieved_at": "2026-10-29T02:05:09.861193+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}