C1C2Part 7Derivative contracts

Annotations:
Modifications etc. (not altering text)
C1

Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

C2

Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)

Chapter 9European cross-border transfers of business

Interpretation

681Interpretation

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 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.