Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1996 c. 8, Sch. 9 para. 12E(5) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 16 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 2002 c. 23, Sch. 26 para. 30E(5) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 19 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1996 c. 8, Sch. 9 para. 12C(3) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 8 | Yes | |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 2002 c. 23, Sch. 26 para. 30C(3) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 10 | Yes | |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | modified by 2002 c. 23, Sch. 29 para. 87A(3) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 12 | Yes | |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1992 c. 12, s. 140H(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 1 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1992 c. 12, s. 140I(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 1 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1992 c. 12, s. 140J(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 1 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1996 c. 8, Sch. 9 para. 12H(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 2 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 1996 c. 8, Sch. 9 para. 12I(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 2 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 2002 c. 23, Sch. 26 para. 30G(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 4 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 2002 c. 23, Sch. 26 para. 30H(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 4 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 2002 c. 23, Sch. 29 para. 85B(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 5 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | Pt. 18 | applied by 2002 c. 23, Sch. 29 para. 85C(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 5 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | s. 209(1A) | inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 12 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | s. 213A | inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 13 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | s. 218(1) | words substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 14(a) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | s. 218(1) | words substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 14(b) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | s. 486(12) | words substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 16 | Yes | |
Income and Corporation Taxes Act 1988 | 1988 c. 1 | s. 815A | applied by 1992 c. 12, s. 140F(4) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 2 | Yes | |
Finance Act 1988 | 1988 c. 39 | s. 66A heading | substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 15(4) | Yes | |
Finance Act 1988 | 1988 c. 39 | s. 66A(1) | substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 15(2) | Yes | |
Finance Act 1988 | 1988 c. 39 | s. 66A(2) | words inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 15(3) | Yes | |
Finance Act 1988 | 1988 c. 39 | s. 66A(3) | words inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 15(3) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140E-140G and cross-heading | substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 2 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140H-140L and cross-heading | inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 3 para. 1 | Yes | This SI is amended by SI 2008/1579 reg. 4(2) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140A heading | substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 2(7) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140C heading | substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 4(6) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24 | excluded by 1996 c. 8 Sch. 9 para. 12D(5) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 16 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24 | excluded by 2002 c. 23 Sch. 26 para. 30D(5) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 19 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24 | excluded by 2002 c. 23 Sch. 26 para. 85(1D) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 21(2) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24 | excluded by 1996 c. 8 Sch. 9 para. 12B(5) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 8 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24 | excluded by 2002 c. 23 Sch. 26 para. 30B(5) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 10 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24 | excluded by 2002 c. 23 Sch. 29 para. 85A(6) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 11 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24(1) | words substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 3 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 116(8A)(8B) | ceased to have effect | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 10 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 122 | excluded by 1996 c. 8 Sch. 9 para. 12D(5) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 16 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 122 | excluded by 2002 c. 23 Sch. 26 para. 30D(5) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 19 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 122 | excluded by 1996 c. 8 Sch. 9 para. 12B(5) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 8 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 122 | excluded by 2002 c. 23 Sch. 26 para. 30B(5) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 10 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 122 | excluded by 2002 c. 23 Sch. 29 para. 85A(6) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 11 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 122(1A) | inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 4 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 138(2)-(5) | applied by 1996 c. 8 Sch. 9 para. 12F(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 16 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 138(2)-(5) | applied by 2002 c. 23 Sch. 26 para. 30F(3) (as inserted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 19 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 138(2)-(5) | applied by 1996 c. 8 Sch. 9 para. 12B(8) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 8 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 138(2)-(5) | applied by 2002 c. 23 Sch. 26 para. 30B(8) (as substituted) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 10 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140(6AA) | inserted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 7 | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140(6B)(6C) | substituted for s. 140(6B) | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 2 para. 5 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140A(1) | words substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 2(2)(a) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 140A(1) | words substituted | The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 | 2007 No. 3186 | Sch. 1 para. 2(2)(b) | Yes | This SI is amended by SI 2008/1579 reg. 4(1) |