823Interpretation of sections 821 and 822U.K.
(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 the Annex 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.