Amalgamation and merger liability: intercompany supplies count in each company's turnover and remain taxable until the order date. Intercompany supplies and receipts occurring between constituent companies during the period from the retrospective effective date of an amalgamation or merger up to the date of the order must be included in each company's turnover and are taxable; until the order takes effect for registration purposes, the constituent companies are treated as distinct persons and their registrations are cancelled with effect from the date of the order.