{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-683",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-683.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/683",
  "kind": "section",
  "number": "683",
  "heading": "Meaning of “the transferee” and “transferor”",
  "text": "(1) In this Chapter, “the transferee” means—\n(a) in relation to a merger within section 682(2)(a), the SE,\n(b) in relation to a merger within section 682(2)(b), the SCE, and\n(c) in relation to a merger within section 682(2)(c) or (d), the company to which assets and liabilities are transferred.\n(2) In this Chapter “transferor” means—\n(a) in relation to a merger within section 682(2)(a), a company merging to form the SE,\n(b) in relation to a merger within section 682(2)(b), a co-operative society merging to form the SCE, and\n(c) in relation to a merger within section 682(2)(c) or (d), a company transferring all of its assets and liabilities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/683",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}