Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019

[FA12 s99] Section 87BMerger of companies 87B. [(1) In this section – “cross-border merger” has the same meaning as in Regulation 2(1) of the European Communities (Cross-Border Mergers) Regulatio...
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.