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Taxation (International and Other Provisions) Act 2010

Section 116: Introduction to section 117

248.This section is the first of a series of sections dealing with European cross-border transfers of business and mergers under the Mergers Directive; introducing section 117, it concerns cross-border transfers of business. It is based on section 807B of ICTA.

249.This section and sections 117 to 121 and 123 rewrite sections 807B to 807G of ICTA; they largely replicate the source legislation, which was inserted by CTA 2009. The need for DTR provisions to take account of the Mergers Directive is discussed in the commentary on section 122, which rewrites section 815A of ICTA.

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