823 Interpretation of sections 821 and 822
Corporation Tax Act 2009 (2009 c 4) | Legislation

823  Interpretation of sections 821 and 822

(1)     This section applies for the interpretation of sections 821 and 822 and this section.

[(1A)     “Relevant state” means the United Kingdom or a member State.]

(2)     “Transferor” means—

(a)     in relation to a merger within section 821(2)(a), a company merging to

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