C3C1C2Part 7Derivative contracts

Annotations:
Modifications etc. (not altering text)
C3

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)

C2

Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))

Chapter 10European cross-border mergers

Interpretation

688Interpretation

1

In this Chapter—

  • “company” means any entity listed as a company in F3Part A of Annex I to the Mergers Directive, and

  • “co-operative society” means a society registered under F1the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State F5....

2

For the purposes of this Chapter, a company is resident in a F4relevant state if—

a

it is within a charge to tax under the law of the F2relevant 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 F2relevant state is a party, as resident in a territory not within a F4relevant state.