Modifications etc. (not altering text)
C1Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
C2Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
C3Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
(1)In this Chapter—
“company” means any entity listed as a company in [F1Part A of Annex I] to the Mergers Directive, and
“co-operative society” means a society registered under [F2the Co-operative and Community Benefit Societies Act 2014] or a similar society governed by the law of a member State F3....
(2)For the purposes of this Chapter, a company is resident in a [F4relevant state] if—
(a)it is within a charge to tax under the law of the [F5relevant 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 [F5relevant state] is a party, as resident in a territory not within a [F4relevant state].
Textual Amendments
F1Words in s. 688(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(5)
F2Words in Act substituted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 142 (with Sch. 5)
F3Words in s. 688(1) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(16)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F4Words in s. 688(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(16)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 688(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(16)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)