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Corporation Tax Act 2009, Section 823 is up to date with all changes known to be in force on or before 10 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(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)
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