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Regulation 6
1. The provisions mentioned in regulation 6 are as follows.
2. In TCGA 1992—
(a)section 140A(1C)(1) (transfer of a UK trade),
(b)section 140C(1C)(2)(transfer of a non-UK trade),
(c)section 140E(2)(d) (merger leaving assets within UK tax charge), and
(d)section 140F(2)(e) (merger: assets outside UK tax charge).
3. In FA 1996—
(a)paragraph 12B(2)(d) of Schedule 9 (European cross-border merger),
(b)paragraph 12C(2)(e) of Schedule 9 (double taxation relief on European cross-border merger),
(c)paragraph 12D(4) of Schedule 9 (cross-border transfer of business within European Community), and
(d)paragraph 12E(4) of Schedule 9 (double taxation relief on cross-border transfer of business within European Community).
4. In FA 2002—
(a)paragraph 30B(2)(d) of Schedule 26 (European cross-border merger),
(b)paragraph 30C(2)(e) of Schedule 26 (double taxation relief on European cross-border merger),
(c)paragraph 30D(4) of Schedule 26 (cross-border transfer of business within European Community),
(d)paragraph 30E(4) of Schedule 26 (double taxation relief on cross-border transfer of business within European Community),
(e)paragraph 85(1C) of Schedule 29 (transfer of UK business between companies resident in different EU member States),
(f)paragraph 85A(2)(d) of Schedule 29 (European cross-border merger: transfer of UK business),
(g)paragraph 87(1D)(3) of Schedule 29 (transfer of non-UK business), and
(h)paragraph 87A(2)(g) of Schedule 29 (European cross-border merger: transfer of non-UK business).
Section 140A was inserted by section 44 of the Finance (No. 2) Act 1992 (c. 48)and subsection(1D) by paragraph 2 of Schedule 1 to S.I. 2007/3186.
Section 140C was inserted by section 45 of the Finance (No. 2) Act 1992 and subsection (1C) by paragraph 4 of Schedule 1 to S.I. 2007/3186.
Sub-paragraphs (1) to (1D) of paragraph 87 were substituted for sub-paragraph (1) of that paragraph by paragraph 22 of Schedule 1 to S.I. 2007/3186.
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