110(1)  The Treasury may by regulations make provision about–

(a)the tax consequences of a merger to form an SE or SCE,

(b)the tax consequences of a merger where–

(i)each party to the merger is resident in a member State, and

(ii)the parties are not all resident in the same member State,

(c)the tax consequences of a transfer between companies of a business or part of a business, where–

(i)each party to the transfer is resident in a member State, and

(ii)the parties are not all resident in the same member State,

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