Part 5Loan Relationships
Chapter 13European cross-border transfers of business
Interpretation
430Interpretation
(1)
In this Chapter “company” means any entity listed as a company in F1Part A of Annex I to the Mergers Directive.
(2)
For the purposes of this Chapter, a company is resident in a F2relevant state if—
(a)
it is within a charge to tax under the law of the F3relevant state as being resident for that purpose, and