682 Introduction to Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 10
European Cross-border Mergers

Introduction

682  Introduction to Chapter

(1)     This Chapter applies if the following conditions are met—

(a)     conditions A to D,

(b)     in the case of a merger within subsection (2)(a), (b) or (c), condition E, and

(c)     in the case of a merger within subsection (2)(c) or (d), condition F,

but see section 686 (tax avoidance etc) and section 687 (disapplication of Chapter where transparent entities involved).

(2)     Condition A is that—

(a)     an SE is formed by the merger of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of Council Regulation (EC) No 2157/2001 on the Statute for a European company (Societas Europaea),

(b)

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