Section 430 | Interpretation

(1)In this Chapter “company” means any entity listed as a company in Part A of Annex I to the Mergers Directive.^F1

(2)For the purposes of this Chapter, a company is resident in a relevant state if—^F2

(a)it is within a charge to tax under the law of the relevant state as being resident for that purpose, and^F3

(b)it is not regarded, for the purpose of any double taxation relief arrangements to which the relevant state is a party, as resident in a territory not within a relevant state.^F3F2