C1C2Part 7Derivative contracts
Annotations:
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.
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)