There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Interpretation of sections related to the Mergers Directive.
In sections 116 to 122 and this section—
“company” means any entity listed as a company in [F1Part A of Annex I] to the Mergers Directive,
“derivative contract” has the same meaning as in Part 7 of CTA 2009,
“intangible fixed assets” and “chargeable intangible assets”, in relation to any person, have the same meaning as in Part 8 of CTA 2009,
“loan relationship” has the same meaning as in Part 5 of CTA 2009,
“the Mergers Directive” means Council Directive [F22009/133/EC,]
“proceeds of realisation”, in relation to intangible fixed assets, has the meaning given in section 739 of CTA 2009, and
“recognised for tax purposes” has the same meaning as in Part 8 of CTA 2009.
Textual Amendments
F1Words in s. 123 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 5(a)
F2Words in s. 123 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 5(b)
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