TTM17681 - Schedule 22 Finance Act 2000: Part XII groups - Para 121 meaning of 鈥榤erger鈥� and 鈥榙emerger鈥�
FA00/SCH22/PARA121
(1) In this Schedule-
鈥渕erger鈥� means a transaction by which one or more companies become members of a group, and
鈥渄emerger鈥� means a transaction by which one or more companies cease to be members of a group.
(2) References to a merger to which a group is a party include any merger affecting a member of the group.
References
| Meaning of 鈥榤erger鈥� | TTM12300 |
| 听 | 听 |
| Meaning of 鈥榙emerger鈥� | TTM12400 |
听