Modifications etc. (not altering text)
C1Pt. 8 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(1)
C2Pt. 8 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)
C3Pt. 8 modified (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(1); S.I. 2011/2329, art. 3
C4Pt. 8 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 1(3); S.I. 2012/628, art. 3(b)
C5Pt. 8 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(1); S.I. 2011/2576, art. 5
(1)This section applies for the interpretation of sections 821 and 822 and this section.
(2)“Transferor” means—
(a)in relation to a merger within section 821(2)(a), a company merging to form the SE,
(b)in relation to a merger within section 821(2)(b), a co-operative society merging to form the SCE, and
(c)in relation to a merger within section 821(2)(c) or (d), each company transferring all its assets and liabilities.
(3)“Transferee” means—
(a)in relation to a merger within section 821(2)(a), the SE,
(b)in relation to a merger within section 821(2)(b), the SCE, and
(c)in relation to a merger within section 821(2)(c) or (d), the company to which assets and liabilities are transferred.
(4)“Transparent entity” has the meaning given in section 820(4).
(5)References to a company are references to any entity listed as a company in [F1Part A of Annex I] to the Mergers Directive.
(6)In section 821 and this section “co-operative society” means a society registered under the Industrial and Provident Societies Act 1965 (c. 12) or a similar society governed by the law of a member State other than the United Kingdom.
Textual Amendments
F1Words in s. 823(5) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(7)