110 Mergers Directive: regulations
Finance Act 2007 (2007 c 11) | Legislation

110  Mergers Directive: regulations

(1)     The Treasury may by regulations make provision about—

(a)     the tax consequences of a merger to form an SE or SCE,

(b)     the tax consequences of a merger where—

(i)     each party to the merger is resident in a member State, and

(ii)     the parties are not all resident in the same member State,

(c)     the tax consequences of a transfer between companies of a business or part of a business, where—

(i)     each party to the transfer

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