Mergers and demergers Mergers and demergers

United Kingdom

1. 61Mergers: general provisions
2. 62Modified “small production premises” test
3. 63Modified duty discount
4. 64Adjusted post-merger amount
5. 65Early termination of merger transition period
6. 66Subsequent mergers
7. 67Simultaneous mergers
8. 68Demergers