Related Commentary  Related HMRC Manuals

140E(1)  This section applies on a merger which satisfies the conditions specified in subsection (2), where–

(a)an SE is formed by the merger of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea),

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