# Corporation Tax Act 2009, Section 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 merger within section 682(2)(b), the SCE, and
(c) in relation to a merger within section 682(2)(c) or (d), the company to which assets and liabilities are transferred.
(2) In this Chapter “transferor” means—
(a) in relation to a merger within section 682(2)(a), a company merging to form the SE,
(b) in relation to a merger within section 682(2)(b), a co-operative society merging to form the SCE, and
(c) in relation to a merger within section 682(2)(c) or (d), a company transferring all of its assets and liabilities.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/683 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-683
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.