Modifications etc. (not altering text)
C1Sch. 1 modified (retrospective to 29.11.2007) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), regs. 1(2), 4
5. In section 140D (section 140C: anti-avoidance)—U.K.
(a)for “company A” substitute “ the transferor ”, and
(b)for “trade” substitute “ business ”.