Statute
Section 687 — Corporation Tax Act 2009: Disapplication of Chapter where transparent entities involved
Text of the provision Official document
Disapplication of Chapter where transparent entities involved 687 1 This section applies if one or more of the merging companies is a transparent entity.
2 If as a result of the merger the assets and liabilities of a transparent entity are transferred to another company, this Chapter does not apply in relation to the transfer.
3 In this section “ transparent entity ” means a company which is resident in a member State ... and which does not have an ordinary share capital.
Official source: legislation.gov.uk
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