823Interpretation of sections 821 and 822U.K.
(1)This section applies for the interpretation of sections 821 and 822 and this section.
[F1(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 [F2Part A of Annex I] to the Mergers Directive.
(6)In section 821 and this section “co-operative society” means a society registered under [F3the Co-operative and Community Benefit Societies Act 2014] or a similar society governed by the law of a member State F4....
Textual Amendments
F1S. 823(1A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(20)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F2Words in s. 823(5) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(7)
F3Words 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)
F4Words in s. 823(6) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(20)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)