# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011, Regulation 5: Amendment of the Taxation (International and Other Provisions) Act 2010


In section 123 of the Taxation (International and Other Provisions) Act 2010 (interpretation of sections 116 to 122)—
(a) in the definition of “company” for “the Annex” substitute “Part A of Annex I”, and
(b) in the definition of “the Mergers Directive” from “90/434/EEC” to the end substitute “2009/133/EC,”.

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Source: https://www.legislation.gov.uk/uksi/2011/1431/regulation/5 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2011/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.