This part of the law used to talk about what happens to a CTR account when companies combine in a specific way called a resident's restricted amalgamation. However, this section no longer applies. It was removed from the law on 6 October 2009, but the change was meant to work from 30 June 2009. If you need to know more about this topic, you might need to look at other parts of the tax law that are still in effect.