Part 7Derivative contracts
Chapter 10European cross-border mergers
Interpretation
688Interpretation
(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 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.