430InterpretationU.K.
(1)In this Chapter “company” means any entity listed as a company in [F1Part A of Annex I] to the Mergers Directive.
(2)For the purposes of this Chapter, a company is resident in a [F2relevant state] if—
(a)it is within a charge to tax under the law of the [F3relevant 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 [F3relevant state] is a party, as resident in a territory not within a [F2relevant state].
Textual Amendments
F1Words in s. 430(1) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(2)
F2Words in s. 430(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(6)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in s. 430(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(6)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)