# Corporation Tax Act 2009, Section 823: Interpretation of sections 821 and 822

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

(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 form the SE,
(b) in relation to a merger within section 821(2)(b), a co-operative society merging to form the SCE, and
(c) in relation to a merger within section 821(2)(c) or (d), each company transferring all its assets and liabilities.
(3) “Transferee” means—
(a) in relation to a merger within section 821(2)(a), the SE,
(b) in relation to a merger within section 821(2)(b), the SCE, and
(c) in relation to a merger within section 821(2)(c) or (d), the company to which assets and liabilities are transferred.
(4) “Transparent entity” has the meaning given in section 820(4).
(5) References to a company are references to any entity listed as a company in Part A of Annex I to the Mergers Directive.
(6) In section 821 and this section “co-operative society” means a society registered under the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State ....

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/823 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-823
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.