# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 30

Extent: E+W+S+N.I.

No relief shall be granted to undertakings the transfer of which into the customs territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the customs territory of the Community, without a new activity being set up.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/30 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.