Part 5Loan Relationships

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 F2the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State F3....

(2)

For the purposes of this Chapter, a company is resident in a F4relevant state if—

(a)

it is within a charge to tax under the law of the F5relevant 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 F5relevant state is a party, as resident in a territory not within a F4relevant state.