Related Commentary  Related HMRC Manuals

140J(1)  This section applies in relation to a merger if–

(a)the merger is of a kind mentioned in section 140E(1),

(b)the conditions in section 140E(2) are satisfied in relation to the merger, and

(c)one or more of the merging companies is a transparent entity.

140J(2)  Where this section applies–

(a)if the assets and liabilities of a transparent entity are transferred to another company by reason of the merger, sections 140E and 140G shall not apply;

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