The heading to s. 140A substituted for “Transfer of a UK trade” by SI 2007/3186, reg. 3(1) and Sch. 1, para. 2(7), with effect in relation to transfers which take place on or after 1 January 2007, and in relation to cross-border mergers taking place on or after that date, but in the case of mergers relating to the formation of an SE or SCE, in relation to those taking place on or after 18 August 2006 (see SI 2008/1579, reg. 4(1)).