Regulation 2
Definitions
of Income Tax (Amalgamation of Companies) Regulations 2011
Subsidiary LegislationIn forceProvision 2 of 32
Regulation 2
In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respectively, in the same qualifying amalgamation referred to in section 34C of the Act.