Sch 1 para 51
(1) Section 140E (merger leaving assets within UK tax charge) is amended as follows. (2) In subsection (5)(b), for “section 10B” substitute “ section 2B(3) ” . (3) In subsection (6)(b), for “section 10B” substitute “ section 2B(3) ” .
Finance Act 2019 Sch 1 para 51
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