C1C2Part 5Loan Relationships
Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)
Chapter 14European cross-border mergers
Interpretation
439Interpretation
1
In this Chapter—
“company” means any entity listed as a company in F1Part A of Annex I to the Mergers Directive, and
“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.
2
For the purposes of this Chapter, a company is resident in a member State if—
a
it is within a charge to tax under the law of the 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 State is a party, as resident in a territory not within a member State.
Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)