# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011, Regulation 2: Amendment of the Taxation of Chargeable Gains Act 1992


(1) The Taxation of Chargeable Gains Act 1992 is amended as follows.
(2) In section 140H(2)(a) (share exchanges: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.
(3) In section 140L(1) (interpretation of sections 140A to 140L)—
(a) in paragraph (a) from “90/434/EEC” to the end substitute “2009/133/EC,”, and
(b) in paragraphs (b) and (c) for “the Annex” substitute “Part A of Annex I”.

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Source: https://www.legislation.gov.uk/uksi/2011/1431/regulation/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.