- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 820 applies if—
(a)condition A or B is met, and
(b)each of the companies mentioned in subsection (2)(a) or (3)(a) makes a claim under this section,
but see section 820(2) and (3).
(2)Condition A is that—
(a)an EU company resident in one member State transfers the whole or part of the business carried on by it in the United Kingdom to an EU company resident in another member State, and
(b)the transfer is wholly in exchange for securities issued by the transferee to the transferor.
(3)Condition B is that—
(a)an EU company transfers part of its business to one or more EU companies,
(b)the transferor is resident in one member State,
(c)the part of the transferor’s business which is transferred is carried on by the transferor in the United Kingdom,
(d)at least one transferee is resident in a member State other than that in which the transferor is resident,
(e)the transferor continues to carry on a business after the transfer, and
(f)the transfer—
(i)is made in exchange for the issue of shares in or debentures of each transferee to the persons holding shares in or debentures of the transferor, or
(ii)is not so made only because, and only so far as, a transferee is prevented from so issuing such shares or debentures by section 658 of the Companies Act 2006 (c. 46) (general rule against limited company acquiring own shares) or by a corresponding provision of the law of another member State preventing such an issue.
(4)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.
(5)In this section and section 820—
(a)“company” means any entity listed as a company in the Annex to the Mergers Directive,
(b)“EU company” means a body incorporated under the law of a member State,
(c)“securities” includes shares,
(d)“transferee” has the same meaning as in subsection (2) or (3), and
(e)“the transferor” has the same meaning as in subsection (2) or (3).
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