{
  "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-5",
  "json_url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Taxation (International and Other Provisions) Act 2010",
  "text": "In section 123 of the Taxation (International and Other Provisions) Act 2010 (interpretation of sections 116 to 122)—\n(a) in the definition of “company” for “the Annex” substitute “Part A of Annex I”, and\n(b) in the definition of “the Mergers Directive” from “90/434/EEC” to the end substitute “2009/133/EC,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1431/regulation/5",
    "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."
}