# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011, Regulation 3: Amendment of the Finance Act 2007


In section 110(4) of the Finance Act 2007 (Mergers Directive: regulations), in the definition of “the Mergers Directive” for “90/434/EEC” substitute “2009/133/EC”.

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Source: https://www.legislation.gov.uk/uksi/2011/1431/regulation/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.