{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Corporation Tax Act 2009",
  "text": "(1) The Corporation Tax Act 2009 is amended as follows.\n(2) In section 430(1) (interpretation: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.\n(3) In section 439(1) (interpretation), in the definition of “company” for “the Annex” substitute “Part A of Annex I”.\n(4) In section 681(1) (interpretation: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.\n(5) In section 688(1) (interpretation), in the definition of “company” for “the Annex” substitute “Part A of Annex I”.\n(6) In section 819(5)(a) (European cross-border transfers of business: introduction: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.\n(7) In section 823(5) (interpretation of sections 821 and 822: references to a company) for “the Annex” substitute “Part A of Annex I”.\n(8) In section 1319 (other definitions), in the definition of “the Mergers Directive” from “(EEC)” to the end substitute “2009/133/EC,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1431/regulation/4",
    "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."
}