SCHEDULE 4TRANSITIONAL: REFERENCES TO COMPANIES ACT 2006
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).