Section 439 — Corporation Tax Act 2009: Interpretation

Interpretation 439 1 In this Chapter— “ company ” means any entity listed as a company in Part A of Annex I to the Mergers Directive, and “ co-operative society ” means a society registered under the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State ....

2 For the purposes of this Chapter, a company is resident in a relevant state if—

a it is within a charge to tax under the law of the relevant state as being resident for that purpose, and b it is not regarded, for the purpose of any double taxation relief arrangements to which the relevant state is a party, as resident in a territory not within a relevant state .