# Corporation Tax Act 2009, Section 681: Interpretation

Extent: E+W+S+N.I.

(1) In this Chapter “company” means any entity listed as a company in Part A of Annex I to the Mergers Directive.
(2) For the purposes of this Chapter, a company is resident in a relevant state if—
(a) it is within a charge to tax under the law of the relevant state as being resident for that purpose, and
(b) it is not regarded, for the purpose of any double taxation relief arrangements to which the relevant state is a party, as resident in a territory not within a relevant state.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/681 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-681
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.