Section 123 | Interpretation of sections 116 to 122

In sections 116 to 122 and this section—

“company” means any entity listed as a company in Part A of Annex I to the Mergers Directive,

“derivative contract” has the same meaning as in Part 7 of CTA 2009,

“intangible fixed assets” and “chargeable intangible assets”, in relation to any person, have the same meaning as in Part 8 of CTA 2009,

“loan relationship” has the same meaning as in Part 5 of CTA 2009,

“the Mergers Directive” means Council Directive 2009/133/EC,

“proceeds of realisation”, in relation to intangible fixed assets, has the meaning given in section 739 of CTA 2009, and

“recognised for tax purposes” has the same meaning as in Part 8 of CTA 2009.