Part 7Derivative contracts
Chapter 10European cross-border mergers
Interpretation
688Interpretation
1
In this Chapter—
“company” means any entity listed as a company in the Annex 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.