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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Where a merger is given effect from an earlier date, supplies or receipts between constituent companies during the period from that effective date until the date of the merger order must be included in each company&#039;s turnover and taxed accordingly; notwithstanding the merger order, the companies are treated as distinct companies for that period and their registrations are cancelled with effect from the order date.</description>
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      <description>Where a merger is given effect from an earlier date, supplies or receipts between constituent companies during the period from that effective date until the date of the merger order must be included in each company&#039;s turnover and taxed accordingly; notwithstanding the merger order, the companies are treated as distinct companies for that period and their registrations are cancelled with effect from the order date.</description>
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