Section 823 — Corporation Tax Act 2009: Interpretation of sections 821 and 822

Interpretation of sections 821 and 822 823 1 This section applies for the interpretation of sections 821 and 822 and this section. 1A “Relevant state” means the United Kingdom or a member State. 2 “ Transferor ” means—

a in relation to a merger within section 821(2)(a), a company merging to form the SE, b in relation to a merger within section 821(2)(b), a co-operative society merging to form the SCE, and c in relation to a merger within section 821(2)(c) or (d), each company transferring all its assets and liabilities. 3 “ Transferee ” means—

a in relation to a merger within section 821(2)(a), the SE, b in relation to a merger within section 821(2)(b), the SCE, and c in relation to a merger within section 821(2)(c) or (d), the company to which assets and liabilities are transferred. 4 “ Transparent entity ” has the meaning given in section 820(4).

5 References to a company are references to any entity listed as a company in Part A of Annex I to the Mergers Directive.

6 In section 821 and this section “ 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 ....