ETMD: definitions of certain terms within section 140E
TCGA 1992 Section 140E(9) contains definitions of terms used elsewhere in section 140E:
Cooperative society: a society registered under the Industrial and Provident Societies Act 1965 or a similar society established in accordance with the law of a member state other than the UK. References to company with section 140E(1)(c) and subsections 2 to 7 include references to a cooperative society.
Transferor: in the context of mergers to form a SE or SCE, each company or cooperative society merging to form the SE or SCE. In the context of a merger within the ETMD, each company transferring all of its assets and liabilities.
Transferee: in the context of mergers to form a SE or SCE, that SE or SCE. In the context of a merger within the ETMD, the company to which all assets and liabilities have been transferred.