C1C4C3C5C7C2C6Part 8Intangible fixed assets

Annotations:
Modifications etc. (not altering text)
C4

Pt. 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)

C5

Pt. 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)

C2

Pt. 8 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)

C6

Pt. 8 modified (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 35, 45 (with Sch. 5 para. 36)

Chapter 11Transfer of business or trade

Tax-neutral transfers

823Interpretation of sections 821 and 822

1

This section applies for the interpretation of sections 821 and 822 and this section.

F31A

“Relevant state” means the United Kingdom or a member State.

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 F2the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State F4....