http://www.legislation.gov.uk/eudr/1990/434/adoptedCouncil Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (repealed)Council Directive 90/434/EEC (repealed)enQueen's Printer of Acts of Parliament2019-09-10