Corporation Tax Act 2009

Valid from 01/04/2009

Interpretation U.K.

688 Interpretation U.K.

(1) In this Chapter—

• “company” means any entity listed as a company in the Annex to the Mergers Directive, and

• “co-operative society” means a society registered under the Industrial and Provident Societies Act 1965 (c. 12) or a similar society governed by the law of a member State other than the United Kingdom.

(2) For the purposes of this Chapter, a company is resident in a member State if—

(a) it is within a charge to tax under the law of the 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 State is a party, as resident in a territory not within a member State.