Corporation Tax Act 2009 section 439

Interpretation

Section 439 defines key terms used in the Chapter relating to cross-border mergers, specifically clarifying which entities qualify as "companies" and "co-operative societies" and what it means for a company to be resident in a relevant state.

• A "company" for this Chapter means any entity listed in Part A of Annex I to the EU Mergers Directive.
• A "co-operative society" means one registered under the Co-operative and Community Benefit Societies Act 2014, or a similar society governed by the law of a member state.
• A company is resident in a relevant state if it is subject to tax there as a resident under that state's law.
• A company will not be treated as resident in a relevant state if, under any double taxation agreement to which that state is a party, it is regarded as resident in a territory outside a relevant state.