Paragraph 51
(1)
Section 140E (merger leaving assets within UK tax charge) is amended as follows.
(2)
In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ”.
(3)
In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ”.
Section 140E (merger leaving assets within UK tax charge) is amended as follows.
In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ”.
In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ”.