Crossheading Mergers and demergersFrom legislation.gov.ukDetailsContentsSection 61 Mergers: general provisionsSection 62 Modified “small production premises” testSection 63 Modified duty discountSection 64 Adjusted post-merger amountSection 65 Early termination of merger transition periodSection 66 Subsequent mergersSection 67 Simultaneous mergersSection 68 Demergers
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