Section 683 — Corporation Tax Act 2009: Meaning of “the transferee” and “transferor”

Meaning of “the transferee” and “transferor” 683 1 In this Chapter, “ the transferee ” means—

a in relation to a merger within section 682(2)(a), the SE, b in relation to a merger within section 682(2)(b), the SCE, and c in relation to a merger within section 682(2)(c) or (d), the company to which assets and liabilities are transferred.

2 In this Chapter “ transferor ” means—

a in relation to a merger within section 682(2)(a), a company merging to form the SE, b in relation to a merger within section 682(2)(b), a co-operative society merging to form the SCE, and c in relation to a merger within section 682(2)(c) or (d), a company transferring all of its assets and liabilities.