Direct Tax Acts, Finance Act 2010

633C Treatment of securities on a mergerFA06 s60(e) [(1) This section applies where– (a) (i) an SE is formed by the merger of 2 or more companies in accordance with Articles 2(1) and 17(2)(a) or ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.