821 European cross-border mergers: introduction
Corporation Tax Act 2009 (2009 c 4) | Legislation

821  European cross-border mergers: introduction

(1)     Section 822 applies if the following conditions are met in the case of any merger—

(a)     conditions A, B and C,

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

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

but see section 822(3) to (5)).

(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

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