Paragraph 44

In sections 140H(3), 140I(3) and 140J(3) (gains on which tax would have been charged but for the Mergers Directive)—

(a)

for “Part 18 of the Taxes Act” substitute “ Part 2 of TIOPA 2010 ”, and

(b)

for “arrangements having effect by virtue of section 788 of that Act (bilateral relief)” substitute “ double taxation relief arrangements ”.