This section has no associated Explanatory Notes
44U.K.In sections 140H(3), 140I(3) and 140J(3) (gains on which tax would have been charged but for the Mergers Directive)—
(a)for “Part 18 of the Taxes Act” substitute “ Part 2 of TIOPA 2010 ”, and
(b)for “arrangements having effect by virtue of section 788 of that Act (bilateral relief)” substitute “ double taxation relief arrangements ”.