683 Meaning of “the transferee” and “transferor”
Corporation Tax Act 2009 (2009 c 4) | Legislation

683  Meaning of “the transferee” and “transferor”

(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

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