MERGERS, DIVISIONS, TRANSFERS OF ASSETS
AND EXCHANGES OF SHARES g S.L.123.72 1
SUBSIDIARY LEGISLATION 123.72
MERGERS, DIVISIONS, TRANSFERS OF ASSETS 
AND EXCHANGES OF SHARES REGULATIONS
1st May, 2004
LEGAL NOTICE 238 of 2003.
Citation.
Transfers of Assets and Exchanges of Shares Regulations.
Directive to have 
effect.
2. The Directive of 23rd July, 1990 adopted by the Council of
the European Communities on the common system of taxation
applicable to mergers, divisions, transfers of assets and exchanges
of shares concerning companies of different Member States (90/
434/EEC) shall have effect in relation to the Income Tax Acts.
