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Contents

Legislation
Corporation Tax Act 2009

Crossheading Introduction

  • Section 682 Introduction to Chapter
  • Section 683 Meaning of “the transferee” and “transferor”
  1. Introduction
  2. Meaning of “the transferee” and “transferor”

Section 683 | Meaning of “the transferee” and “transferor”

From legislation.gov.uk

(1)In this Chapter, “the transferee” means—

(a)in relation to a merger within section 682(2)(a), the SE,

(b)in relation to a merger within section 682(2)(b), the SCE, and

(c)in relation to a merger within section 682(2)(c) or (d), the company to which assets and liabilities are transferred.

(2)In this Chapter “transferor” means—

(a)in relation to a merger within section 682(2)(a), a company merging to form the SE,

(b)in relation to a merger within section 682(2)(b), a co-operative society merging to form the SCE, and

(c)in relation to a merger within section 682(2)(c) or (d), a company transferring all of its assets and liabilities.

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