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
C6Pt. 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)
C7Pt. 8 modified (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 35, 45 (with Sch. 5 para. 36)
(1)This section applies for the interpretation of sections 821 and 822 and this section.
[F1(1A)“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 [F2Part A of Annex I] to the Mergers Directive.
(6)In section 821 and this section “co-operative society” means a society registered under [F3the Co-operative and Community Benefit Societies Act 2014] or a similar society governed by the law of a member State F4....
Textual Amendments
F1S. 823(1A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(20)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F2Words 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)
F3Words in Act substituted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 142 (with Sch. 5)
F4Words in s. 823(6) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(20)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)