C2C1Part 7Derivative contracts

Annotations:
Modifications etc. (not altering text)
C2

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)

C1

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 10European cross-border mergers

Introduction

683Meaning of “the transferee” and “transferor”

1

In this Chapter, “the transferee” means—

a

in relation to a merger within section 682(2)(a), the SE,

b

in relation to a merger within section 682(2)(b), the SCE, and

c

in relation to a merger within section 682(2)(c) or (d), the company to which assets and liabilities are transferred.

2

In this Chapter “transferor” means—

a

in relation to a merger within section 682(2)(a), a company merging to form the SE,

b

in relation to a merger within section 682(2)(b), a co-operative society merging to form the SCE, and

c

in relation to a merger within section 682(2)(c) or (d), a company transferring all of its assets and liabilities.