Finance Act, 1979
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Amendment of section 72 (reconstructions or amalgamations of capital companies) of Finance Act, 1973. |
52.— Section 72 of the Finance Act, 1973 , is hereby amended by the insertion after subsection (5) of the following subsection: | |
“(6) For the purposes of this section, a company, partnership, firm, association or legal person that is considered to be a capital company in another Member State shall be deemed to be a transferor company notwithstanding that it is not considered to be a capital company.”. |